TMI Blog2013 (12) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... led on 30.11.2011 i.e. before filing the application. However, notice under section 143(2) was issued on 8.8.2012 i.e. after the date of the application. Following which ruling in Hyosung Corporation (2013 (8) TMI 487 - AUTHORITY FOR ADVANCE RULINGS) we hold that the question raised by the applicant in the present case is not already pending before the Income-tax Authorities and therefore, the application is admitted. - A.A.R. No. 1309 of 2012 - - - Dated:- 13-12-2013 - DR. ARIJIT PASAYAT AND T.B.C. ROZARA, JJ. For the Appellant Deepak Chopra, Akhil Sambhar and Vinay Aggarwal. For the Respondent : R.S. Rawal and Kanv Bali. ORDER:- The applicant is a company incorporated in Japan and is a tax resident of Japan, as per Arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to tax in India under the provisions of the Income-tax Act, 1961 ('Act') and the Agreement for Avoidance of Double Taxation between India and Japan ('India-Japan Tax Treaty')? Que.2 On the facts and in the circumstances of the case, whether MC Japan and Allcargo Global Logistics Limited ('Allcargo' or 'Assignee'), for the purpose of executing the Contract Agreement No.C-61912-L079-7/G-10/CA-1/3171 dated December 22, 2009 by PGCIL as the "On Shore Services Contract" for all services to be performed in India inter-alia including port handling, customs clearance, inland freight and insurance, loading and transportation to site for delivery at site in relation to the supply of goods, could be assessed as independent companies unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 139 or in response to a notice under sub-section (1) section 142, they are processed under section 143(1) of the Act. While processing the return under section 143(1) the total income or loss are computed after making the following adjustments i.e. (i) any arithmetical error in return; or (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return. It is also provided that no intimation under that section shall be sent after the expiry of one year from the end of the financial year in which the return is made. In Explanation to section 143(1) of the Act, the expression "incorrect claim apparent from any information in the return" is also defined. The Revenue does not have any jurisdiction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for advance ruling was maintainable in as much as no dispute was pending between applicant and department as return had been processed under section 143(1) and refund had been granted and, further, even in return, assessee had raised no dispute regarding assessability of amount but only claimed refund of excess tax paid. It was held that there was no pending dispute between the applicant and the Income-tax Department because the return had been processed under section 143(1) and the refund as prayed for by the applicant had been granted. Secondly, even in the return the assessee raised no dispute regarding the assessability of the amount. On the other hand, he voluntarily showed it and paid tax thereon claiming refund of only th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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