2022 (11) TMI 1512

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....APPL. Nos. 48178-48179/2022 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE MANMOHAN HON&#39;BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA For the Appellant : Mr. Arvind Datar, Senior Advocate along with Mr. Sachit Jolly with Ms. Anuradha Dutt and Ms. Disha Jham, Advocates. For the Respondent : Mr. Ravi Prakash, CGSC with Ms. Shruti Shiv Kumar and Mr. Manas Tripathi, Advocates for UOI/R1., Mr. Sunil K....

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.... Article 12 of the India-US DTAA and, therefore, there is no income escaping assessment warranting exercise of jurisdiction under Section 148 of the Income Tax Act, 1961 ('the Act') in WP(C) 15387/2022. He submits that the issue is squarely covered in favour of the Assessee by the decision of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. vs. The Commissioner of Income Ta....

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....ices issued under Section 148A(b) of the Act have not been properly considered and dealt with while passing the impugned orders under Section 148A(d) of the Act. Learned counsel for the Respondent, on instructions states that they have no objection if the impugned orders in all the three matters are set aside and the matters are remanded back to the Assessing Officers to pass fresh orders under S....