ATSUSHI YOSHIDA Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The present five writ petitions raise identical issues and the facts are similar. These petitions are being disposed of by this common order.

(2.) The petitioners herein were/are employees of M/s Tokio Marine and Nichido Fire Inc. Limited. As per the terms of employment between the petitioners and the employer, they were paid tax free salary in India. The petitioners had filed returns of income for the Assessment Year 2008-09 enclosing therewith Form 16 issued by the employer. In the said original returns of income, the petitioners had, as per Form 16, grossed up and included the tax component as the petitioners were drawing tax free salary in India, though the tax was being paid by the employer. Subsequently, the petitioners filed revised returns enclosing therewith revised Form 16 issued by the employer, in which some part of grossing up towards non-monetary perquisites was deleted from the salary statement. Accordingly, the petitioners in the revised returns claimed refund of the tax, which had been deducted at source.

(3.) The Assessing Officer after receipt of the revised returns issued notice under Section 133(6) of the Act to the authorized signatory of the employer stating, inter alia, that their employees had claimed refund after filing revised returns for the assessment year 2008-09. The Assessing Officer called upon the employer to furnish the following information/details: