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2018 (8) TMI 674 - AT - Income TaxBenefit of DTAA - double taxation - Validity of assessment order passed u/s 143(3) r.w.s. 144C - Jurisdiction u/s 172(4) - failure to communicate had server draft assessment order - Held that:- Learned counsel for the assessee has raised certain fundamental legal and factual issues, particularly with respect to double non taxation and the scheme of the India Singapore DTAA, which have neither been examined at the stage of the authorities below nor learned Departmental Representative is in a position to offer much assistance on the same in the absence of discussions thereon by the authorities below. Held that:- In the light of the above discussions, bearing in mind entirety of the case and following the above observations of this Tribunal in the case of the LR2 Management K/S (2015 (11) TMI 274 - ITAT RAJKOT), we deem it fit and proper to remit these matters to the file of the Assessing Officer for framing fresh assessment under section 172(4). - Matter remanded back.
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