2016 (4) TMI 467

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.... petition was to an order dated 7th August 2013, passed by the Authority for Advance Rulings ('AAR') whereby the Petitioner's application for determination of the question regarding taxability of its profits arising from offshore supplies was rejected on the ground that the bar under clause (i) below the proviso to Section 245R (2) of the Income Tax Act, 1961 ('Act') to the AAR allowing the application stood attracted. It was held that once notice was issued to the Petitioner under Section 143(2) of the Act, it should be construed that the question raised in the application was a question that was 'pending' adjudication and therefore the aforementioned bar in terms of clause (i) below the proviso to Section 245 R....

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....or to the filing of the application by the Petitioner before the AAR will not constitute a bar, in terms of clause (i) to proviso to Section 245R(2) of the Act, on the AAR entertaining and allowing the applications." 5. It is now pointed out by the Petitioner, and rightly, that as far as Section 143 (2) (i) is concerned, a notice issued thereunder was required to specify 'particulars of such claim of such exemption, deduction, allowance or relief made in return is inadmissible' which according to the AO was inadmissible. The AO would then call upon the Assessee to produce evidence of particulars that the Assessee sought to rely upon in support of such claim. However, the proviso to Section 143 (2) (i) clarifies that the said prov....

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....ent case, the notice issued under Section 143(2) by the AO on 25th August, 2011 in relation to the return filed for the Assessment Year (AY) 2010-11 merely reproduces the language of Section 143 (2) (ii) of the Act. It merely states that the authorized representative of the Petitioner is required to attend the office of the AO "or produce or cause to be produced any documents the accounts and any other evidence" sought to be relied upon by the Petitioner in support of its return. There appears to be no prescribed format for issuance of the notice under Section 143 (2)(ii) of the Act. This notice, in any event, does not set out the opinion of the AO that he considers it necessary or expedient to issue such notice for any of the reasons speci....