2008 (3) TMI 435

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....n for the respondents. JUDGMENT The judgment of the court was delivered by 1. K. Raviraja Pandian J.-The petitioner puts in issue a letter of the Assistant Commissioner of Income-tax, whereby he was informed by the first respondent that the Director of Central Board of Direct Taxes had intimated that in the absence of any double taxation relief with Hong Kong tax authorities, it would not....

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....ng Kong and the United States. But the Assessing Officer framed the assessment by rejecting the claim of the petitioner. 3. If the petitioner is really aggrieved against the order of assessment or against the reasoning given by the Director of Central Board of Direct Taxes for non-suiting the petitioner for the relief claimed by him, the proper remedy for him would be to file an appeal or place....