2023 (12) TMI 934

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....or the Respondent Through: None. RAJIV SHAKDHER, J.: (ORAL) CM APPL. 63249/2023 in ITA 708/2023 CM APPL. 63251/2023 in ITA 709/2023 1. Allowed, subject to just exceptions. CM APPL. 63250/2023 in ITA 708/2023 [Application filed on behalf of the appellant seeking condonation of delay of 430 days in re-filing the appeal] CM APPL. 63252/2023 in ITA 709/2023 [Application filed on behalf of t....

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....pears on behalf of the appellant/revenue, fairly concedes that insofar as the merits of the case are concerned, the decision of the Supreme Court rendered concerning AY 2006-07, in the case of the respondent/assessee, holds the field. 8.1 Mr Bhatia, in this behalf, has drawn our attention to the following order passed by the Supreme Court in the case of Commissioner of Incometax (International Ta....

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....the Tribunal, was whether the view taken by the Commissioner of Income Tax (Appeals) [in short, CIT(A)], that 15 percent of the revenue generated from the bookings made within India were attributable to the Permanent Establishment (PE) of the respondent/assessee, is sustainable. 9.1 The coordinate bench, in AY 2006-07, while dealing with ITA 301/2022, had sustained the said conclusion and had gon....

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....the final assessment order was barred by limitation, as per Section 153 of the Income-tax Act [in short, "Act"]. 10.4 Furthermore, the appellant's/revenue's plea that the provisions of Section 144C of the Act would come into play was repelled by the Tribunal for the reason that framing a draft assessment order was not required for the periods in issue, and therefore, the non-obstante clause under....