ASSISTANT COMMISSIONER OF INCOME TAX Vs. KARAN THAPAR

JUDGEMENT

(1.) THE above captioned appeals have been preferred by the Revenue against the order of the CIT(A) -XXX. New Delhi, dt. 30th April, 2012 in appeal Nos. 3331, 3330, 3329 and 3328 for asst. yrs. 2000 -01, 2002 -03 and 2009 -10. Fifth appeal of the Revenue on ITA No. 1286/Del/2011 and C.O. NO. 338/Del/2011 have been filed against the order of CIT(A) -XXX, New Delhi, dt. 20th Dec., 2010 in appeal No. 224/2008 -09. Since all five appeals of the Revenue have been preferred on similar issue that family pension received by the assessee from UK from the employer of deceased wife of the assessee is duly covered under art. 23(1) of the DTAA between India and UK and applicability of art. 23(3) arises only when items of income are not dealt with in the foregoing articles of the convention, therefore, for the sake of convenience and clarity in the findings, we are disposing of these appeals by this consolidated order.

(2.) THE grounds raised by the Revenue in appeals related to asst. yrs. 2000 -01, 2002 -03, 2003 -04 and 2009 -10 are similar which read as under: On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in: 2.DELETING the additions made to the total income on account of family pension received by the appellant in UK stating that it is covered under art. 23(3) of the DTAA between India and UK and since the UK has taxed the amount, the same cannot be taxed in India ignoring the fact that the above payment is covered under art. 23(1) of the DTAA. Ignoring the fact that the assessee's case is duly covered under art. 23(1) of the DTAA between India and UK.

(3.) IGNORING the fact that the art. 23(1) is specific and not residuary like art, 23(3).