AAR : after filing the application when the matter proceeded before the Assessing Officer on the basis of the return filed by the applicant for those proceedings the Assessing officer was not informed about the applicant having filed the present application before this Authority

Authority For Advance Rulings

Soregam S.A. Belgium, In re

Section 245Q

V.S. Sirpurkar, Chairman And A.K. Tewary, Member Revenue

AAR No. 1446 Of 2013

April 27, 2015

JUDGMENT

1. Ruling

1.1 Heard both the sides. The Revenue has taken an objection. The first objection is that after filing the application when the matter proceeded before the Assessing Officer on the basis of the return filed by the applicant for those proceedings the Assessing officer was not informed about the applicant having filed the present application before this Authority. Admittedly, the applicant is a non-resident Indian (NRI). Considering that the applicant is not an Indian taxpayer the application is admitted.

[Citation : 373 ITR 660]