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TMI Blog2012 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... f time insofar as it relates to order dated 27.2.1997 relating to the assessment year 1994-95. Tribunal correct in rejecting order of CIT. - IT APPEAL NO. 3099 OF 2005 - - - Dated:- 3-1-2012 - D.V. SHYLENDRA KUMAR AND H.S. KEMPANNA, JJ. E. Sanmathi Indrakumar for the Appellant. G. Sarangan for the Respondent. JUDGMENT 1. In this appeal by the Revenue u/s. 260-A of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial TDS claimed, in Canada and Thailand cannot be allowed, in India when computing the total deduction. 3. Whether the Tribunal committed an error in holding that the judgment of the Hon'ble Supreme Court in the case of Hind Wire Industrial Ltd. cannot be mode applicable when jurisdiction under Section 263 of the Act is invoked." 2. The assessee is a company and the assessment year is 1994-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related to subsequent assessment years. 4. While the Revenue is in appeal in respect of the order of the Tribunal relating to all the three assessment years 1994-95, 1995-96 and 1996-97, in this appeal we are examining only the question of limitation i.e. the third question for the purpose of disposal of this appeal as if this question is answered against the Revenue irrespective of the answers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 999, but with regard to the deduction permitted in respect of computation of tax liability of the assessee. under the Act and by giving relief in respect of that tax paid by the assessee in respect of the income earned in Canada and for which some amount, had been deducted at source etc. which amount had been indicated by the assessee and claimed relief for the proportionate amount, that amount ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner in exercise of the revisional jurisdiction on 20.2.2001 is clearly out of time insofar as it relates to order dated 27.2.1997 relating to the assessment year 1994-95. Therefore, the tribunal was very correct in setting aside the order of the Commissioner on this ground. Though the question as framed is not explicit and is rather an indirect one, it has been answered. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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