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2013 (7) TMI 731 - AT - Income TaxCredit of Advance Corporation Tax, paid in United Kingdom on dividend paid to the assessee by UK companies - Article 11[1(2)] of the DTAA. - the tribunal has dismissed the appeal of the assessee by holding that the matter had already been decided by CIT (A) in appeal against order u/s 154 applying the principle of res judicata - the appeal for the same amount of refund against order u/s 143(3) and against section 154 read with section 143(1) (a) are different proceedings – the assessee had the right to appeal against order passed u/s 143 (3) and had the right to agitate the same issue as already agitated in proceedings against order passed u/s 154 r.w section 143(1) (a) as order passed u/s 154 against order passed u/s 143 (1) (a) is an extension of proceedings u/s 143 (1) (a) - the interest of justice we set aside the matter to the office of Assessing Officer who will readjudicate the case on the basis of facts of the case and as per law – appeal allowed in favour of assesse
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