TMI Blog2015 (2) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... in India. The assessee is not entitled to get the immunity of the DTAA between India and USA. Since there is no change in the facts and circumstances. However, in view of the declaration made by the assessee in prescribed Form No.8 in terms of section 158A(1) of the Act, the Assessing Officer is directed to apply the decision of the Hon ble Bombay High Court and / or Hon ble Supreme Court of India, on the said issues being decided in assessee s own case, relating to assessment years 2004-05 and 2006-07. The grounds of appeal Nos.1 to 3 raised by the assessee are accordingly, dismissed. - SHRI G.S. PANNU, ACCOUNTANT MEMBER AND Ms. SUSHMA CHOWLA, JUDICIAL MEMBER For the Appellant : Rajan Vora For the Respondent : A.K. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rized Representative for the assessee further pointed out that in the appeal filed by the assessee before the Hon ble Bombay High Court against the said order of Tribunal dated 08.08.2013, a substantial question of law has been framed, but the decision of the Tribunal dated 08.08.2013 has not been altered by any higher authority. The Hon ble Bombay High Court in ITA(L) No.267 of 2014 relating to assessment year 2004-05 and in ITA(L) No.268 of 2014 relating to assessment year 2006-07, vide judgment dated 29.01.2014 had admitted the appeal of the assessee and framed the following substantial question of law:- a. Whether in the facts and circumstances of the case, the Tribunal was right in holding that the income earned by the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forwarded to the Department. The Assessing Officer vide letter dated 22.12.2014 has on verification of records, admitted that the question of law involved in the appeal filed before the Hon ble Bombay High Court for assessment years 2004-05 and 2006-07 were pending for decision and the assessee s claim was correct. It was further pointed out that in assessment year 2004-05, there was one more question of law i.e. re-opening of assessment, which does not arise in the present assessment year. 5. In view thereof, the issues raised by the assessee vide grounds of appeal Nos.1 to 3 are decided against the assessee following the decision of Tribunal (supra), dated 08.08.2013 in assessee s own case relating to assessment years 2004-05 and 2006- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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