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2016 (9) TMI 299 - DELHI HIGH COURT

2016 (9) TMI 299 - DELHI HIGH COURT - [2016] 387 ITR 437 - Rejection of application under Section 245R(2) - advance ruling - Held that:- It is evident on a plain reading of the notice that it does not address itself to any specific question; it does not even disclose application of mind to the returns save and except the fact that they conform to the instructions which compelled the AO to issue a scrutiny notice on account of the international transaction reported by the assessee. The previous a .....

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quashed and set aside. The petitionerís application shall now be processed and independently dealt with on its merits in accordance with law by the Ruling Authority. The parties shall be present before the Advance Ruling Authority on 13.09.2016. The writ petition is allowed in the above terms. - W.P.(C) 5870/2016 - Dated:- 29-8-2016 - MR. S. RAVINDRA BHAT & MS. DEEPA SHARMA JJ. Petitioner Through: Sh. Piyush Kaushik, Advocate. Respondent Through: Sh. Rahul Chaudhary, Sr. Standing Counsel wi .....

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ling under Section 245R of the Act, to the Advance Ruling Authority [hereafter the Ruling Authority ], on 21.11.2013. When the application came up for consideration, the Ruling Authority rejected it citing the reason that the issue was pending - thereby invoking proviso to Article 245R(2). The Ruling Authority s order is as follows: PROCEEDINGS There is a request for adjournment on the ground of unavailability of the counsel. However, the Department takes an objection to this request and points .....

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en the notice. The notice is in general terms, therefore, it is obvious that all the questions will be covered under the said notice under Section 143(2) including the questions raised before us. In that case, there is a complete bar for entertaining the application under Section 245R(2). In that view, we reject this application under Section 245R(2). 3. Learned counsel relies upon the judgment of this Court in L.S. Cable & System Limited v. CIT [W.P.(C) 8799/2015, decided on 13.05.2016] as .....

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(2) was issued because the Assessing Officer (AO) was obliged under the scrutiny guidelines applicable under that provision to issue notice to all assesses who had reported income on international transactions exceeding 15 crores. This, it was submitted, was the point of distinction between the previous authorities of the Court. 5. Hyosung (supra) was noticed in the subsequent ruling in L.S. Cable (supra) where it was held as follows: 13. This Court in Hyosung Corporation v. The Authority for Ad .....

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ssued in the instant case to the Petitioner under Section 143(2)(ii) of the Act, it is seen that it is in a standard format which merely states that there are certain points in connection with the returns of income on which the AO would like some further information. In any event the question raised in the applications by the Petitioner before the AAR do not appear to be forming the subject matter of the said notice under Section 143(2)(ii) of the Act. Consequently, the mere fact that such a not .....

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that the words already pending‟ occurring in Section 245-R (2) should be related to the date of filing of the application and not what happens subsequent to the filing of such application. In other words, it is only if on the date of filing of the application before the AAR the question raised therein was already the subject matter of proceedings before the income tax authorities that the bar in terms of the proviso to Section 245R(2) of the Act would apply. If such application is not alr .....

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inable in law. The mere issuance of a notice under Section 143(2) of the Act to the Petitioner on 13th August 2013 in relation to the return filed for AY 2012-13 by merely stating that there are certain points in connection with the return income submitted by you on 29th November 2012 for the assessment year 2012-13 on which I would like some other information does not tantamount to the issues raised in the application filed by the Petitioner before the AAR on 20th September 2013 being already p .....

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