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2020 (1) TMI 1065 - HC - Income TaxApplication for AAR (Authority for Advance Ruling) - application rejected on the ground that the Assessee failed to produce the basic documents viz., basic contract dated 27 March 2004 entered between the consortium and the Assessee with Sri Lanka Telecom - HELD THAT:- We are satisfied that no interference is called for in the impugned order passed by the learned Authority for Advance Rulings. Despite grant of several opportunities, the Assessee admittedly failed either to adduce the basic contract before the said authority nor could satisfy the said authority that it was impossible for the Assessee to produce the said basic documents. We fail to understand any cogent reason for the Assessee not to produce the same. The party to the said contract was admittedly in another contract with the present petitioner and therefore, the present Assessee could have definitely requested the party viz., Sri Lanka Telecom to supply a copy of the said agreement to provide and background and context to the Authority for Advance Rulings to decide the question on which such advance ruling was sought by the Assessee. Without making any such efforts to satisfy the Authority that it was not possible for the Assessee to obtain such agreement, the Assessee cannot seek any interference, invoking the extraordinary jurisdiction under Article 226/227 of the Constitution of India for upsetting the said order. Assessee admittedly failed to satisfy the conditions and the requirements raised by the said authority concerned for deciding the question and therefore, no exception could be taken.
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