TaxTMI 
TaxTMI 
2016 (4) TMI 744
X X X X Extracts X X X X
X X X X Extracts X X X X
....itioner, would urge that though this petition is filed to impugn a show cause notice, that is a relief claimed in exceptional circumstances. He would rely upon the factual position as narrated in the petition to submit that the petitioner so as to ascertain whether there is any tax liability in India to a transaction, more particularly detailed in the petition, sought intervention of an authority styled as Authority for Advance Rulings ("AAR"). The Authority, during the pendency of the application, framed certain questions and Mr. Pardiwalla invites our attention to the questions that are framed and set out in para 15, page 7, 8 and 9 of the petition. According to Mr. Pardiwalla, the next hearing was scheduled on 9-3-2016. The petitioner pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....us, Mr. Pardiwalla submits that in the face of the proceedings before the AAR and the opportunity that the AAR has granted to file a revised application, the Revenue should not have rushed and issued a show cause notice. Secondly, the show cause notice is ex facie without jurisdiction because that is issued without compliance with the Circular dated 28-8-2014. Rather, it is an order under Section 119 of the Income Tax Act. For these reasons, it is submitted that the writ petition is maintainable. 6. In opposing this writ petition, Mr. Chanderpal, learned Advocate appearing for respondent No.2, submits that the petition is directed against a show cause notice and ordinarily this Court does not interfere with such an action. 7. It is next c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h sides, we are of the view that this Court need not decide any larger controversy or wider question, leave alone the merits of the case. We are of the opinion that in the peculiar facts it would not be necessary to decide, whether a show cause notice could have been issued and without the approval of the Board in terms of its Circular and mere issuance of that show cause notice, therefore, would mean violation of the said Circular or the Officer acting in breach of it. We are of the view that interest of justice would be subserved by passing an order in the following terms: ORDER (i) Since the Authority for Advance Rulings (Income Tax), New Delhi, on 23-2-2016, in its proceedings has clarified that they did not see any reason in not perm....