Ita/731/2010 Of Commissioner Of Income Tax v. Hiroyasu Kitada

I $-82 & [84]* IN ]'HI' IIIGI{]'HI' IIIGI{IIIGI{COUR'T OF DEL}II A'I' NEW [DI}LHI] IN ]'HI' IIIGI{]'HI' IIIGI{IIIGI{ .r- r'f A 63712010-r. t't'L73112010COMMISSIONI]I{ OF INCOMI''I'AX..... AppcllantvefsusIIIROYASU KI'fADA..... I{cspondettt'l'h'oug6: Ms. Rashrni Chopra, Sr. Sta'di'g Cor-rnsel, ,", ;;;;;filill"''l'hrough: Sh. Salil l(apoor, Sh' Vikas Jain, Ms. t.,t;;;;tliiffili:iiMs. Preity Goel, Advocatcs. COIIAM:IION'I]LE MII. JUS'I'ICD [S. ][IIAVINDIIA I}IIA'I']I ION'BLI] MIT. JUS'I'ICE [IT.V.EASWAR] OIIDEII oh 03.08.2012 'l'hc only qnestion urged in these appcals by thc lLcvcnuc is whcthcr the refund ofthc cxcess amount cleducted [and ][paid towalds ][the ][TDS rcceived ][by ][the cmploycc ][was to]bc trcated as income. ['Ihc ][CII' ][(Appeals) ][had ][obselvcd ][thal thcrc ][was ][no ][material in]snpport of thc assessec's [claim ][that ][the refund reccivcd ][(in ][respcct ][of ][the ][Assesstnent]Year 2001i-04) haci [actually ][becn ][passed ][on ][to thc cmployct ][as ][claimod ][by ][the ][assessee.]liacially, thc impugncd ordcr [of ][the ] [is ][silent ][as ][to ][hor.v ][it ][concludcd ][that ][the]apronnts hacl i1 lact lrcorr [paicl ][back. ][In ][thcsc circutnstanccs, ][it ][would ][bc ][appropriatc that]thc nattcr is r-clrittccl to [Cl ]I' [(Appcals) ][for ][ploper ][vcrifrcation. ][It ][is ][clalihcd ][that ][in ][thc]event the amounts are in [fact ][rernitted ][or ][paid back ][to thc ][cmployer ][in ][question, no ][tax]arise. ['Ihc ]AO [shall ][also ][verify ][whether ][in ][fact tax rcfuird ][was ][givcn to ][thc]liability wogl{ cnrployec for the Assessment [Ycar ][2004-05, ][in ][view ][of ][the ][rcspondetrl's ][asseflion that ][no]rcfund was in fact reccived [for ][that ][assessmcnt year.] 11 vicw of thc abovc [cliscussion, ][the matter shall ][be ][remitted to ][the conccrned ] for vcrification and appropriate [olders ][in ][accordance ][with lau'. ][I'hc ] [shall ][cnsure ][that]thc mattel is cornpletcd [ancl ][olclcls ][rnade ][within ][tluee ][nonths of ][rcccipt of ][the ][ordcr. ][I'fA]63ll2}l0 ancl 73112010 [arc disposcd ][of in ][the ][above tct'ms. ][All ][rights ][and ][contcntions ][are]lc[t opcn.l*'l*frLtt l*'l*frLttS. RAVINDRA I}IIAT, J bl.-,'R.V.IIASWAII,.f AUGUST 03,2ol2'ajk'