ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA No. 90 of 2000 C.I.T.WB-VII,CAL. Versus DR.JAN NUYTEN BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 29th January, 2015. For Appellant : Mr. M. P. Agarwal, Adv. Court : This is appeal preferred by revenue against judgment and order dated 17th October, 1999. No notice of appeal has been served. respondent/assessee is foreigner. He came to this country on contract basis and thereafter left. question for consideration is whether contributions made by employer towards pension fund maintained abroad are taxable in hands of employee/assessee. Tribunal and CIT (A) both answered question in negative. Point was taken before Tribunal as to whether addition made by Assessing Officer which was subject matter of appeal both before Tribunal and CIT(A), was permissible in exercise of power under Section 143(1)(a) which permits merely prima facie adjustments. Whether or not contribution in this case 2 was taxable in hands of assessee, Mr. Agarwal did not dispute, was debatable point and therefore, could not have been raked up in exercise of power under Section 143(1)(a). learned Tribunal consciously did not answer this question. As matter of fact, they refused to answer this question. But question itself strikes at root of matter. For aforesaid reasons, we are not inclined to take up this appeal. appeal is, accordingly, dismissed. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sm C.I.T.Wb-VII,Cal. v. Jan Nuyten