2019 (4) TMI 67

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce can be made to Section 245RR stating No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, under sub-section(1) of Section 245Q. We also notice that the DR has no objection to the withdrawal of this application. Application is allowed to be withdrawn and is disposed off as ‘wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ITAT during the pendency of the present proceedings. In view of this observation, we examined the legal position and we find that since the applicant is a non-resident, there is no bar in law preventing the Assessing Authority from passing an assessment order and the ITAT from deciding the appeal carried therefrom. Reference can be made to Section 245RR of the Income-tax Act, 1961 which reads .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X