DCIT 2 (3), MUMBAI vs. TATA SONS LTD, MUMBAI

Revenue has raised following grounds in its appeal: -

2. "On the facts and in the circumstances of the case and in law, the Ld. CIT (Appeal) has erred in directing the A.O to grant the (A.Y: 1990-91) M/s. Tata Sons Limited double taxation relief to the assessee at Rs.1.00.49,042/- without appreciating that DIT relief can only be granted when the income taxed by foreign authority is included in the total income of the assessee. However, in the present case foreign income is not included in total income 3. For these and other grounds that may be urged at the time of hearing, the decision of the CIT(A) may be set aside and that of the AO be restored.

Before us, at the time of hearing, assessee filed petition along with additional evidences and prayed for admission of additional evidences. Ld.AR submitted that these additional evidences go to the root of the matter, the same may be admitted and remitted the same to the file of the Assessing Officer for examination.

Ld. DR has no serious objections in sending back the matter to the file of the assessing officer.

We have heard the submissions and perused the orders of the authorities below. On a perusal of the additional evidences furnished before us, we are of the view that these evidences go to the root of the matter, accordingly the same are admitted. These evidences have to be examined by the Assessing Officer as these evidences were not available for verification at the time of assessment. Thus, we restore all these additional evidences and the issue in hand to the file of the Assessing Officer for denovo adjudication in accordance with law. The assessee may

In the result, appeal of the Revenue is allowed for statistical purpose.