JUSTICE S. RAVINDRA BHAT (ORAL)
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The petitioner is aggrieved of Section 206AA of the Income
Tax Act ('the Act') (introduced by Finance Bill ... assessees that are non-residents of India. Section 206AA to the
extent it is relevant, reads as follows :
"206AA. (1) Notwithstanding anything contained
under Art.226/227 of the Constitution praying
to declare that S.206AA of the Income Tax Act, 1961 is unconstitutional,
etc.
The Petitions coming ... Permanent Account Number (PAN) is communicated, pursuant to the
amendment to S.206AA of the Finance Act, 2009 based on which
facts of the
case in coming to the conclusion
that Sec. 206AA of the I.T. Act
does not override the provisions
of Section ... despite the fact that section
206AA of the I.T. Act starts with
a non obstante clause?
(ii) Whether the Hon'ble ITAT
facts of the case in coming to the
conclusion that Sec. 206AA of the I.T. Act
does not override the provisions of Section ... despite the fact that
section 206AA of the I.T. Act starts with a
non obstante clause?
(ii) Whether the Hon'ble ITAT
that the ITAT has erred in
holding that the provisions of Section 206AA of the Income Tax Act,
1961 ('the Act') cannot override ... Avoidance Agreement without appreciating the fact that the provisions
of Section 206AA are non obstante provisions and therefore these
ITA No.233/2022 Page
deductee and, therefore,
in terms of subsection(6) of section 206AA of the Act, it
would have the effect as if the deductee ... deductor and the effect of provisions of sub
section(1) of section 206AA would follow. We may notice
that in terms of subsection
section
(1C) of section 206C of the Income Tax Act and section
206AA of the Income Tax Act would be attracted in the facts ... ferry ghat"
Mr. Khaitan, thereafter, refers to the provisions of section
206AA of the Income Tax Act and submits that the said
section also
having a Permanent Account Number (PAN), as
mandated U/s.206AA of the I.T.Act, 1961, and such
payments effected to the Non-resident ... which, in turn, override the DTAAs
provisions especially section 206AA of the Act
which is the controversy before us. Therefore,
in our view, where
having a Permanent Account Number (PAN), as
mandated under Section 206AA of the I.T. Act, 1961
and such payments effected to the Non-resident ... which, in turn, override the
DTAAs provisions especially section 206AA of the Act
which is the controversy before us. Therefore, in our
view, where
facts of the
case in coming to the conclusion that
Section 206AA of the Income Tax Act,
1961 does not override the provisions of
section ... TAXAP/177/2024 ORDER DATED: 08/09/2025
undefined
fact that section 206AA of the I.T. Act
starts with a non-obstante clause
