Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 178 - HC - Income TaxRevision u/s 264 - excess Dividend Distribution Tax (DDT) paid, within a time bound period - Petitioner also seeks a declaration that Section 115-O be read in a manner that is not inconsistent with Article 10 and other provisions of the India- Mauritius DTAA - HELD THAT:- This Court finds that the respondents have dismissed the petitioner’s revision petition without giving any reason on merits, except stating that the petition was premature, as according to the learned Commissioner, the Revenue still had time to file an appeal against the ITAT judgment in the case of Giesecke & Devrient (India) [2020 (10) TMI 750 - ITAT DELHI] As apparent that the learned Commissioner has neither applied its mind to the controversy at hand nor passed a reasoned order. Accordingly, the impugned order dated 31st March, 2021 is set aside and the matter is remanded back to the respondent-PCIT, Delhi-7 for passing a reasoned order within six weeks after giving an opportunity of hearing to the petitioner. This Court clarifies that it has not expressed any opinion on merits of the controversy. All rights and contentions of the parties are left open.
|