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of <h1>High Court sets aside order, directs Tribunal to reconsider law question based on previous order. Appeal allowed.</h1> <h3>M/s. Integrated Container Feeder Service Versus The Director of Income-tax, Mumbai & Anr.</h3> The High Court set aside the impugned order and directed the Tribunal to reconsider the question of law based on its previous order. The appeal was ... - Issues involved: Determination of the place of management u/s Article 8 of the Indo Mauritius Treaty.The High Court of Bombay, in the case at hand, addressed various questions raised by the assessee. It was noted that certain questions had become infructuous due to a subsequent order of the Tribunal. The primary issue that remained pertained to determining the place of management in accordance with Article 8 of the Indo Mauritius Treaty.The learned Counsel argued that the Tribunal, in its findings, did not consider a certificate dated 12th November, 2003, and instead relied on evidence collected by the Assessing Officer (A.O.). This evidence was not disclosed to the appellant, leading to concerns about the violation of principles of natural justice and fair play. Consequently, it was deemed necessary for the Tribunal to rehear the entire appeal in light of its previous order dated 17th June, 2005.In light of the above, the High Court set aside the impugned order to the extent it was not recalled by the order dated 17th June, 2005. The Tribunal was directed to reconsider the question of law framed while disposing of the appeal based on its previous order. As a result, the appeal was allowed, with no specific order regarding costs being issued.
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