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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
T.R. Senthil Kumar, J, Makarand V. Mahadeokar, ACJ
Assessee – Appellant
Versus
Revenue – Respondent
| Table of Content |
|---|
| 1. facts establish the employment and income details of the appellant. (Para 2) |
| 2. grounds for appeal focus on assessment lag and procedural discrepancies. (Para 3 , 4) |
| 3. court observes the delineation of jurisdiction concerning income tax on foreign employment. (Para 6 , 7 , 9) |
| 4. key legal interpretation around 'india' concerning income from services in eez. (Para 8) |
आदेश/ORDER
PER SHRI MAKARAND V. MAHADEOKAR, AM:
This appeal is filed by the Assessee as against the order passed by the Ld.Commissioner of Income-tax(Appeals)-13, Ahmedabad [hereinafter referred to as “the Ld.CIT(A)”], dated 01/06/2022, arising out of the assessment order passed by the Assessing Officer (AO) under section 143(3) r.w.s.144C(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 22/10/2021 relevant to the Assessment Year (AY) 2018-19.
Facts of the case:
2. The assessee filed his original return of income u/s.139(1) of the Act for the A.Y. 2018-19 declaring total income of Rs.16,590/-. The case was selected for scrutiny under CASS. During the course of assessment proceedings, the assessee submitted that, he is an Engineer (Under Water Inspector) working at offshore field
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