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2018 (7) TMI 1978 - HC - Income TaxCancellation of substantive assessment - protective assessment against FACT was sustained - taxability of salary / income at the hands of the foreign technicians - income from other source - HELD THAT:- On the interest income obtained on such refund being made by the Department, a substantive assessment was made on the foreign technicians and a protective assessment on FACT. In first appeal, the protective assessment against FACT was sustained, but the substantive assessment made against the foreign technicians were set aside. The revenue, very strangely filed an appeal from the protective assessments being sustained. No appeal was filed from the order cancelling the substantive assessments. What is to be noticed in the present case is that the protective assessment as against the FACT survives even now and the demand could be made against the said assessee. In such circumstances, there could be found no stakes involved in the appeal before the Tribunal, since the revenue could have as well satisfied the demand from the assessee Company. In such circumstances, we do not think any question of law arises from the order of the Tribunal and hence we reject the appeals.
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