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High Court of Madras regarding issuance of Writ of Certiorarified Mandamus, calling for the records of the case in DIN.

Title : Duraiswamy Kumaraswamy v. The Principal Commissioner of Income Tax

Case No. : W.P.No.5834 of 2022

CORAM : THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

Decided on : 06.10.2023.

Introduction

Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records of the case in DIN and order No.ITBA/REV/ F/REV7/2021-22/1039075246(1) dated 25.01.2022 for the Assessment year 2019-20 on the file of the 1st respondent and quash the same.

Fact of the Case

This Writ Petition has been filed to quash the order of the 1st respondent in DIN and order No.ITBA/REV/ F/ REV7/ 2021- 22/1039075246(1) dated 25.01.2022 for the Assessment year 2019- 2020 and to direct the 1st respondent to condone the delay in filing Form-67 and grant the Foreign Tax Credit claim of Rs.23,23,484/-.The petitioner was employed in Kenya during the year 2016-2018 as CEO. For the financial year 2018-2019, the petitioner was a resident of India, including his Kenya income, he has filed. his Indian Income Tax return, and claimed the benefit of Foreign Tax Credit (FTC) under Section 90/91 of the Income Tax Act, 1961, read with Article 24 of the India-Kenya Double Taxation Avoidance Agreement. During the year, he had income of both Kenya and India. The petitioner has filed the income tax return for the income at Kenya.

Case Anlayis and judgment

Court remits the matter back to the respondent to make reassessment by taking into consideration of the FTC filed by the petitioner on 02.02.2021. The respondent is directed to give due credit to the Kenya income of the petitioner and pass the final assessment order. Further, it is made clear that the impugned order is set aside only to the extent of disallowing of FTC claim made by the petitioner and hence, the first respondent is directed to consider only on the aspect of rejection of FTC claim within a period of 8 weeks from the date of receipt of copy of this order.

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Written by- Nimisha Sunny