2024 (3) TMI 712

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....y both the counsel that the facts of this appeal are identical to the facts involved in assessee's own case for the assessment year 2002-03, wherein pursuant to the identical directions of the Hon'ble jurisdictional High Court, a Co-ordinate Bench of the Tribunal in ITA No. 1080/Hyd/2003 by order dated 02/02/2024, directed the learned Assessing Officer to cause verification of the certificate dated 10/02/2003 issued under section 195(3) of the Income Tax Act, 1961 ('the Act') and if it is found to be genuine, then the consequence shall be that the entire remittances that were made to M/s. IGTL Solutions (USA) would be non-taxable so far as TDS is concerned, and the impugned order under section 201(1A) of the Act will have no legs to stand. ....

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.... was concerned. 5. Record further shows that the aggrieved assessee carried the matter to the Tribunal in ITA No. 1081/Hyd/2003 and the Tribunal by way of common order dated 03/08/2007 in ITA Nos. 1080 & 1081/Hyd/2003, dismissed the appeals and confirmed the findings of the learned CIT(A) on merits. Assessee, therefore, filed appeals before the Hon'ble High Court, and pleaded that the certificate was obtained from the Joint Director so far as the waiver of deduction of TDS in respect of remittance is made to M/s. IGTL Solutions (USA) has not been considered, discussed, referred to either by the Commissioner of Income Tax (Appeals) or by the Tribunal. 6. In the order dated 21/09/2023 in Income Tax Tribunal Appeal No. 53/2008, the Hon'ble H....