AI Drafter 
TaxTMI 
TaxTMI 
2025 (6) TMI 643
X X X X Extracts X X X X
X X X X Extracts X X X X
....e and in law, the Learned Additional/Joint Commissioner of Income Tax, Ranchi [Ld. ADDL/JCIT(A)] ought to have held that the addition/adjustment of salary income of Rs. 36,67,617 (for employment exercised in the United Kingdom) in the Intimation is not a permissible adjustment under Section 143(1) of the Income Tax Act, 1961 (the Act). It is prayed that the position taken by the Appellant in the Return of Income of not offering salary income of Rs. 36,67,617 to tax is supported by the Order of the Hon'ble ITAT in the case of Sameer Malhotra v ACIT Circle 80(1) New Delhi (ITA No. 4040/Del/2019) and hence, it is clearly a debateable issue and no adjustment in respect of debateable issues can be made in the Intimation under Sectio....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Around 4: On the facts and circumstances, the Ld. ADDL/JCIT(A) erred in directing the Ld. JAO to allow TDS credit after reconciling the Form 26AS data with the TDS credit allowed by the CPC. It is prayed that the Ground relating to TDS credit was not pressed before the Ld. ADDL/JCIT(A) as TDS credit was allowed in the Rectification Order under Section 154 of the Act. Hence, the Ld. JAO be directed not to give effect to the directions of the Ld. ADDL/JCIT(A) relating to TDS credit. The Appellant craves leave to add, amend, alter, substitute, withdraw all or any of the above Grounds of Appeal anytime either before or during the hearing of the Appeal." 3. Brief facts of the case are that the assessee is a salaried i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d added it to the income of the assessee, thereby calculating the total taxable income at Rs. 71,28,490/- and also allowed TDS at Rs. 12,07,009/- as against the claim made at Rs. 19,02,270/-. No claim of Foreign Tax Credit (FTC) of Rs. 9,88,899/- was allowed by CPC. 4. Aggrieved with the said adjustments made by the CPC, the assessee preferred appeal before the Ld.CIT(A). The assessee has furnished various details before the Ld.CIT(A). The findings of the Ld.CIT(A) relevant to the said issue reads as under:- "6. Decision: I have carefully considered the facts of the case and order passed by CPC against which appeal has been preferred. I have gone through appellant's submission, Form 35, documents uploaded by the appellant, i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ke action as per law. Accordingly, this ground of appeal is partly allowed." 5. Aggrieved by the order of Ld.CIT(A), the assessee is now in appeal before this Tribunal and referring to the grounds of appeal, paper book and written submissions filed before the lower authorities. Ld. Counsel for the assessee firstly, stated that CPC erred in making prima-facie adjustments in the order passed u/s. 143(1)(a) of the Act on the issue which is debatable in the nature. Secondly, he stated that no opportunity was given by the CPC prior to making the alleged adjustments and, therefore, such intimation u/s. 143(1)(a) deserves to be quashed. Thirdly, it has been contended that the income earned from salary while working in UK has been double taxed b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....468/-. However, the employer by abundant caution deducted tax at source of Rs. 9,06,520/- on the salary received by the assessee in UK of Rs. 36,67,607/- along with the tax deducted at source of Rs. 9,90,880/- on the salary received by the assessee in India from the present employer at Rs. 33,31,968/-. The assessee in the income tax return, offered salary income of Rs. 33,31,968/- to tax and claimed TDS of Rs. 18,97,400/- deducted under the head 'salary' in the total claim of TDS of Rs. 19,02,270/-. The assessee in the income tax return has also disclosed the salary income received while working in UK at Rs. 36,67,607/-. The assessee has also furnished Form No.67 on 14/03/2024 giving particulars of salary income received in UK and tax deduc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1 raised by the assessee. 9. Ground No.2 is regarding not providing of opportunity before making the prima-facie adjustments and also not granting opportunity for claiming FTC of Rs. 9,88,899/-. We find that the CPC has made certain adjustments without considering the details mentioned by the assessee in the income tax returns in Schedule-FA. The Ld.CIT(A) has already given directions in the impugned order to the Ld.AO to verify the correctness of the claim of the assessee. Considering the facts and circumstances of the case, Ground No.3 and 4 raised by the assessee and the details discussed (supra), we are of the considered view that the issues raised in this appeal deserve to be restored to the file of the JAO for carrying out denovo a....