SANJIV KUMAR BALESHWAR SINGH PUNDIR,NOIDA vs. DCIT, CIRCLE- 3, NOIDA

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in not allowing the deductions of prepaid taxes of Rs. 2,44,868/- claimed by the assessee on account of no proper evidences for the tax relief claimed u/s 90/91 of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'].

Briefly stated, the facts of the case are that return of income was selected for scrutiny assessment under CASS. While scrutinizing the return of income, the Assessing Officer noticed that the assessee has shown income from salary at Rs. 24.21 lakhs from CSC India Pvt Ltd. and claimed relief u/s 90/91 of the Act for Rs. 2,36,563/-. Since no information/evidence regarding relief u/s 90/91 has been furnished, the same was disallowed.

The assessee carried the matter before the ld. CIT(A) but could furnish only photocopies of the certificates. The ld. CIT(A) dismissed the contention of the assessee by holding that the photocopies of the documents claimed to be that of the Government of United Kingdom is not admissible as evidence.

Before me, the ld. counsel for the assessee stated that the certificates had to come from United Kingdom and the assessee was not in a position to produce the original certificates. But now that those certificates are available, the same can be verified.

I have carefully considered the submissions of the ld. counsel for the assessee. In the interest of justice and fair play, I restore this issue to the file of the Assessing Officer. The assessee is directed to furnish all the certificates in original. The Assessing Officer is directed to examine the same and decide the issue afresh after giving reasonable and sufficient opportunity of being heard to the assessee. I order accordingly.

In the result, the appeal of the assessee in is treated as allowed for statistical purposes.