9911796707
TMI Blog2011 (8) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Revenue to the allowing of the application or admitting of the application for a ruling. 2. Both sides were heard. 3. The applicant entered into an offshore supply contract with M/s. Sterlite Energy Private Ltd. on 10-5-2006. The applicant, concerning the financial year 2010-11, made an application under section 197 of the Act before the appropriate authority on 11-3-2010. On 25-5-2010 an order was passed by the concerned officer. A revision under section 264 of the Act was filed on 7-6-2010. On 30-6-2010 an order was passed in the revision remitting the matter to the Assessing Officer. On 9-9-2010 a fresh order was passed by the Assessing Officer. A notice was issued to the applicant under section 263 of the Act, on 24-1-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerning the years 2007-08 to 2009-10 even before the present application was filed and these proceedings created a bar to the consideration of the present application concerning the contract dated 10-5-2006. 7. The applicant filed a rejoinder contending that the pendency of the application under section 197 of the Act or under section 263 arising out of that proceedings could not create a bar to the entertaining of the application for advance ruling as has been repeatedly held by this authority. As regards the commencement of the assessment proceedings, it is contended that in the notice issued on 29-9-2010 subsequent to the filing of the application for advance ruling, the Assessing Officer has not made mention of the income from offsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and to give a ruling thereon. 9. But we are not in a position to accept the submission on behalf of the applicant that the pendency of the proceedings for regular assessment regarding the relevant assessment years cannot stand in the way of the entertaining of the present application. Admittedly as on the date of the application before this authority, notices had been issued under section 147 and under section 143 of the Act. 10. When a Return of income is filed under section 139 of the Act either voluntarily or on being called upon to do so by a notice under section 142(1) of the Act, all the claims raised by the person who furnishes the return relating to the assessment are before the Assessing Officer for consideration and decision s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt are liable to tax in India under the provisions of the Income-tax Act? It appears to us that this is the very question, or the basic question pending adjudication before the Assessing Officer, so far as that particular income is concerned. 13. The significance of filing a return of income and the pendency of assessment proceedings in the context of clause (a) of the proviso to section 245R(2) of the Act has been considered on earlier occasions by this Authority. The position that on application seeking an advance ruling has to be filed before the filing of a return was accepted in Mustaq Ahmed [2007] 239 ITR 530. Even where an issue was not specifically raised, but had to be decided in the course of the assessment proceedings before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen one of the conditions of the proviso is not satisfied, is part of the general discretion that is vested with any such authority as recognized by this Authority, in the Microsoft case (AAR/781/2008). But, once one of the bars is found to exist, this Authority is enjoined by the very statute that created it, to decline jurisdiction to give a ruling. 16. We, therefore, find that as on the date of filing of the present application before us relating to the rights and obligations arising out of the contract dated 10-5-2006 entered into by the applicant, insofar as it relates to the question posed in this application, was pending before the concerned Assessing Officer. We re-emphasize that merely because a questionnaire in general terms is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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