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TMI Blog2014 (2) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer does not have jurisdiction to examine and adjudicate the issues raised in the question - Pending proceeding in general and question already pending for adjudication are not the same - the Income-tax Authority assumes jurisdiction to adjudicate the issues that may consist of issues raised in the questions before this Authority - The question cannot be said to be already pending for adjudication before the Income-tax authority unless notice u/s 143(2) is issued before the application is filed - though return of income was filed before filing of the application before the Authority, notice u/s 143(2) was issued after the application was filed – thus, the question cannot be said to be already pending before the Income-tax Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the above facts the applicant seeks ruling on the following questions:- (1) On the facts and circumstances of the case, whether the amounts received/receivable by LSCSL from Indu Project Limited (‘Indu’) for Offshore supply of Equipments Materials etc. under offshore supply contract No. Indu/UCP/PO/001 dated 12th October 2009 (off Shore supply contract) for design, manufacture, supply of 220, 132 kv XLPE insulated UG Cable and accessories against specification No.JB 24 JBIC 1-2 XLPE cable/2008 [hereinafter referred to as ‘Hyderabad project’] is liable to tax in India under the provisions of the Income-tax Act, 1961 (‘Act’) and/ or the Agreement for Avoidance of Double Taxation between India and Korea (‘India Korea Tax Tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed as non-maintainable. 5. The applicant on the other hand submitted that mere filing of return does not mean that the question is already pending before the Income-tax authority. Relying on the ruling of this Authority in the case of Mitsubishi Corporation,Japan (AAR No.1309 of 2012) decided on 13th December, 2013 it was submitted that the question can be said to be pending only when notice section 143(2) is issued by the Department. 6. We have considered the rival contentions of the applicant and the Revenue and also considered the facts and rulings/ decisions cited in their submissions. 7. When returns are filed under section 139 or in response to a notice under sub-section (1) section 142, they are processed under section 143(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... III Electric Power Construction Corporation (supra) and NetApp BV (supra) are based on the premise that by filing a return, an assessee invites adjudication of the question arising out of the returns. It will be seen from analysis of provisions under section 143(2) and 142(1) of the Act, that this was not so. By issue of notice under section 143(2) only, the Assessing Officer assumes jurisdiction to adjudicate all the questions arising out of the return. In the case of Jagtar Singh Purewal reported in (1995) 213 ITR 512, this Authority considered the issue where though applicant declared amount in question in return, his application for advance ruling was maintainable in as much as no dispute was pending between applicant and department as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding in general and question already pending for adjudication are not the same. For example, when a return of income is filed, it can be said that proceeding is pending till it is processed or deemed to have been processed u/s 143(1) of the Income-tax Act. However, that does not mean the issues raised in the questions filed before this Authority is already pending for adjudication by the Income-tax Authorities. Only when notice u/s143(2) or 142(1) of the Income-tax Act is issued, the Income-tax Authority assumes jurisdiction to adjudicate the issues that may consist of issues raised in the questions before this Authority. The question cannot be said to be already pending for adjudication before the Income-tax authority unless notice u/s 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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