Scope International Private Limited, ... vs Ito, Chennai on 4 August, 2017
4. In view of the foregoing, the matter is to be restored back to the file of the
ld. CIT(A) for an adjudication on merits. This is as he has, without doing so,
5
ITA No.1106/Mds/2016 (AY 2013-14)
Scope International Pvt. Ltd. v. ITO
only stated that no issue arises for adjudication as the assessee could not have
any grievance. His stating that there is no assessment order is misconceived, as
the same is not a requirement of s. 248. As sought to be explained by us per para
3 of this order, there is a definite case of grievance to the assessee where the
sums remitted, by paying tax thereon u/s. 195, do not, as claimed, represent
income in the hands of the payees, or that which is not taxable in India, or tax in
respect of which stands already paid by or on behalf of the payees, so that no tax
was in fact deductible u/s. 195. Reference in this context may also be made to
the decision by the Apex Court in GE India Technology Centre (P.)