SANTOSH KUMAR VITHAL AKKA,KALABURAGI vs. INCOME TAX OFFICER, WARD INTL. TAXATION-1(1), BENGALURU

ITA 2056/BANG/2025Status: DisposedITAT Bangalore23 September 2026AY 2016-176 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the failure to furnish foreign tax returns and TRC is not a valid reason to tax income earned by a non-resident in a foreign country. The NRE account and passport entries establish the assessee's non-resident status.

What were the facts?

The assessee, a non-resident, received salary in USD credited to his NRE account. The AO and DRP added this salary and interest income to his total income, citing non-furnishing of foreign tax returns and TRC.

What were the issues?

Whether salary income earned by a non-resident from a foreign employer and credited to an NRE account is taxable in India, despite non-furnishing of foreign tax returns and TRC.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148,Section 142(1),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Respondent: Dr. Divya K.J., CIT – DR

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the final assessment order dated 16/03/2024 in respect of the A.Y. 2016-17. 2. The brief facts of the case are that the assessee is a non-resident and filed his return of income u/s. 139(1) of the Act. The case of the assessee

1 Shri Santhoshkumar Vithal Akka

was reopened on the basis of credible information and notic

The order continues below.

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