9911796707
TMI Blog2022 (11) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... J. P. Khaitan, Sr. Adv. Mr. A. Gupta, Adv. Mr. I. Banerjee, Adv....for respondent GA/1/2022 The Court :- We have heard Mr. Tilak Mitra, learned standing Counsel for the appellant and Mr. J. P. Khaitan, learned Senior Counsel for the respondent. There is a delay of 210 days in filing this appeal. We have perused the affidavit filed in support of the petition and found sufficient cause has been sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case relying on the facts and circumstances of the assessee's own case for the assessment year 2010-2011, ignoring the facts that each and every assessment is distinct and is made on different facts and circumstances ? We have heard Mr. Tilak Mitra, learned standing Counsel for the appellant and Mr. J. P. Khaitan, learned Senior Counsel for the respondent. The learned Tribunal had dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent and, therefore, the learned Tribunal ought not to have followed the decision in assessee's own case for the assessment year 2010-2011. Though it may be true that each assessment year is an independent unit yet the theory of maintaining a consistent breach is well settled. This theory should be breached only if the department has distinguishing features both on facts as well as on law. From th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies are independent legal entities in foreign countries and they have no business activity nor any permanent establishment in India and, therefore, cannot automatically have business connection in India just because they are related parties. The revenue has not been able to dislodge the factual finding recorded by the Tribunal in its order. Thus we find that there is no question of law much less s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
