TMI Blog2020 (12) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral notice as issued in this case is found to be insufficient to attract the rejection of the application under clause (i) of the proviso to section 245R(2) of the Act. In the present case the notice was issued in a standard preprinted format and the specific issues as appearing in this application were not part of the said notice. The hon'ble Delhi High Court has also held in the case of Sage Publications Ltd., U.K. [ 2016 (9) TMI 299 - DELHI HIGH COURT ] that issue of notice under section 143(2) even prior to filing of application before the Authority for Advance Rulings, ipso facto would be insufficient to attract automatic rejection of the said application under the proviso to section 245R(2) of the Act and the special leave petition filed against this decision was dismissed by the apex court. Thus the notice under section 143(2) was issued in response to computer aided scrutiny selection reason of refund claim . The specific question in respect of strategic alliance agreement entered into by the applicant with PVR was never raised by the Assessing Officer in any of the notices or the questionnaire issued before the filing of the present application. As held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategic alliance agreement ? (3) On the facts and circumstances of the case, whether the pro vision of on-site supervisory services, technical support training, maintenance/repair services, emergency visit services and other incidental services ('onshore services'), telephone support services, code fees and box office share received on account of 4DX code and 4DX presentation of 4DX content by the applicant under the strategic alliance agreement, would constitute a permanent establishment for the applicant in India within the meaning of article 5 of the tax treaty, and/or 'business connection' within the meaning of section 9(1)(i) of the Act ? (4) On the facts and circumstances of the case, if the answer to question No. 3 is affirmative (i. e. the applicant is construed to have a permanent establishment in India under article 5 of the tax treaty, and/or a 'business connection' under section 9(1)(i) of the Act), then in view of article 7(1) of the tax treaty and/or Explanation (a) to section 9(1)(i) of the Act, to what extent is the amount of consideration received by the applicant for services mentioned in question No. 3 above, reasonably attributab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notice, a copy of which has been filed, and contended that the only issue for which the case was selected for scrutiny was refund claim which was generic in nature. In view of this fact, he contended that the specific questions raised in the present application were not pending before any Income-tax authority or before the Appellate Tribunal. He further submitted that mere issuance of the notice under section 143(2) of the Act cannot make a question pending before the Income-tax Authority. Reliance in this regard was placed on the decisions of the hon'ble Delhi High Court in the case of Hyosung Corporation v. Authority for Advance Rulings [2016] 382 ITR 371 (Delhi) ; [2016] 66 taxmann.com 217 (Delhi) and in the case of Sage Publications Ltd., United Kingdom v. Dy. CIT (International Taxation) [2016] 387 ITR 437 (Delhi) ; [2016] 73 taxmann.com 85 (Delhi). He further submitted that no notice under section 142(1) of the Act or any detailed questionnaire was received by the applicant, before filing of present application before this Authority. 4. We have carefully considered the rival submissions of the applicant and the Revenue and also considered the facts of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As far as the notice under section 143(2) of the Act is concerned, that provision itself stipulates that such notice will be issued by the Assessing Officer where he has reason to believe that any claim of such exemption, deduction, allowance or relief made in return is inadmissible. It mandates that the notice should specify the particulars of such claim, loss, exemption, deduction or relief. Turning to the notice issued in the instant case to the petitioner under section 143(2) of the Act, it is seen that it is in a standard preprinted format which merely states that 'there are certain points in connection with the return of income on which the Assessing Officer would like some further information'. The said notice fails to satisfy the particulars of claim of loss, exemption, deduction, allowance or relief as mandated by section 143(2)(i) of the Act. In any event the question raised in the applications by the petitioner before the Authority for Advance Rulings do not appear to be forming the subject matter of the notices under section 143(2) of the Act. Consequently, the mere fact that such a notice was issued prior to the filing of the application by the petitioner bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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