Treaty relief dispute over alleged disregard of Tribunal remand directions, with notice issued and affidavit promised

The petition challenged an assessment order said to have disregarded Tribunal remand directions and denied treaty relief by invoking Article 24 of the India-Singapore Treaty read with Section 172(4) of the Income-tax Act. The petitioner contended that the departmental stand in the assessment order was inconsistent with the binding effect of the Tribunal's order. On instructions, the respondent stated that an appropriate affidavit would be filed addressing the grievance. The HC issued notice and listed the matter on the returnable date.

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Issues: Whether the Assessing Officer could disregard the Tribunal's remand directions and deny treaty relief by relying on Article 24 of the India-Singapore Treaty under Section 172(4) of the Income-tax Act, 1961; and whether the Respondent should file an affidavit on the petitioner's grievance.

Analysis: The order records the petitioner's contention that the assessment order did not follow the Tribunal's remand directions and that the departmental stand taken in the assessment order was inconsistent with the binding effect of the Tribunal's order. The Respondent, on instructions, ed the grievance and stated that an appropriate affidavit would be filed. In light of these submissions, the Court issued notice and directed the matter to be listed on the returnable date.

Outcome: Notice issued, returnable on 16.06.2025, and the matter was directed to be listed on top of the board.

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