The Director Of Income-Tax(International Taxation) - Mumbai v. Hindustan Petroleum Corporation Ltd

Ladda IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL No. 794 of 2011. The Director of Income-tax(International Taxation) - Mumbai ... Appellant. Versus Hindustan Petroleum Corporation Ltd ... Respondent. Mr Suresh Kumar for the appellant.Mr P.J. Pardiwala, Senior Counsel with Ms Aarti Sathe with Mr Kalpesh Turalkar for the respondent. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 20 January, 2012. P.C. :- 1.The question of law raised by the Revenue in this appeal reads thus :- Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in setting aside the case to the Assessing Officer for fresh adjudication on the issue whether the benefits of the Indo-UAE DTAA is available to the assess or not? 2.Perusal of the order of the ITAT, particularly, paragraph No.6 thereof clearly shows that the Tribunal has restored the matter to the file of the Assessing Officer for de novo adjudication in the light of the decision of the Ladda Tribunal in the case of ADIT Vs. Green Emirate Shipping & Travels reported in (2006) 100 ITD 203. Since the ITAT has restored the matter to the file of the Assessing Officer for de novo adjudication, we see no reason to entertain the present appeal. However, we make it clear that the Assessing Officer while passing fresh order shall take into consideration the aforesaid decision of the ITAT in the case of Green Emirate Shipping & Travels (supra) as also any other decision pointed out by the Counsel for the parties. 3.The appeal is disposed of accordingly with no order as to costs. (A.R.Joshi,J) (J.P.Devadhar,J.)