2017 (1) TMI 1689

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....peal under Section 260-A of the Income-tax Act, 1961 (the Act), challenges the order dated 4th December, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 4th December, 2013 is in relation to Assessment Year 2006-07. 2. The Revenue urges the following question of law for our consideration: "Whether on the facts and in the circumstance of the case....

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....pecialist and Offshore Training Contract, are in the nature of fees for technical services. 4. The Assessment Order passed for Assessment Year 2005-06, has been set aside in Appeal by order dated 13th January, 2009 of the Commissioner of Income tax (Appeals) [CIT (A)]. In fact, the aforesaid order of the CIT (A) was also given effect by the Assessing Officer on 5th March, 2009. Thereafter, on 9....

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....aring for the Revenue submits that the Assessing Officer was entitled to issue a re-opening notice, notwithstanding the order of the CIT (A). This for the reason that the order of the CIT (A) was subject to further appellate remedies. 7. We note that if the basis of the re-opening notice was recorded, was not the Assessment Order for Assessment Year 2005-06, the position would have been differe....

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....th February, 2005, seeking to re-open the Assessment for Assessment Year 1999-2000. This re-opening notice was based upon the Assessment Order for Assessment Year 1996-97 with regard to processing charges. However, Tribunal had by order dated 1st September, 2004 had set aside the issue of processing charges as reflected in the order for Assessment Year 1996-97. This order of the Tribunal was broug....