2014 (3) TMI 240 - HC - Income Tax

HC dismissed the petition against the decision of AAR in view of separate judgment passed in NETAPP B V Vs. The Authority for Advance Rulings & Ors. of 2012 (8) TMI 739 - DELHI HIGH COURT upholding the decision of AAR wherein AR rejected the application on the ground that case is pending, and observed that, the argument that the AAR erred in not following a so called past practice is unpersuasive as no practice, without its roots in the law, but based on an unchallenged understanding can be pursued, holding otherwise would be creating an estoppel against a statute - thus AAR was correct in rejecting the application for ruling.

Summary

The High Court of Delhi dismissed the present petitions based on a separate judgment passed in another case titled NETAPP B V Vs. The Authority for Advance Rulings & Ors. (2014 (3) TMI 240 - DELHI HIGH COURT). Justices S. Ravindra Bhat and R. V. Easwar were involved in the judgment.