9911796707
TMI Blog2017 (9) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... RI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM For The Assessee : Shri Herat Salot, AR For The Revenue : Shri Rajat Mittal, DR ORDER PER BENCH: These four appeals by the assessee are arising out of the different order of CIT(A)-10, Mumbai, in appeal No. CIT(A)-10/ADIT (IT)1(1)/IT-152, 151, 153, 154/09-10[Old IT-176/08-09] of even date 10-03-2011. The assessments were framed by DDIT (I.T)-1(1), Mumbai for the A.Ys. 2003-04, 2004-05, 2005-06 2006-07 vide order dated 10-12-2008 under section 143(3) read with section 147 of the Income Tax Act, 1961 (hereinafter the Act ). 2. The first issue in this appeal of assessee is as regards to the reopening of assessment, which is not pressed by the assessee at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incurred by the applicant in the USA towards educational courses provided in India. 6. The CLT(A) further erred in observing that the certificate issued by a Certified Public Accountant(CPA) cannot be treated as reliable evidence unless that same is supported by documentary evidence. 7. The CIT(A) erred in holding that the expenditure of ₹ 2,97,96,242/-(i.e. USD 6,29,242*47.30) cannot be considered as genuine expenditure incurred for the India branch. -- 4. At the outset, the learned Counsel for the assessee stated that exactly identical issue in assessee s own case for AY 2000-01 to 2002-03 in ITA No. 2106 to 2108/Mum/2007 was set aside to the file of the AO to decide in term of directions of Hon ble Bombay High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars 2002-03 to 2006-07 and, thus, the demand for taxes in the circumstances was arbitrary. He submitted that the High Court has passed an order in the Writ Petition on 30th June, 2010 which is reported in 192 Taxman 275 (Bom.) wherein at page 286 it read as follows :. Hence, following order : (i) The prescribed authority is directed to pass orders on the applications for approval made by the petitioner for assessment years 2002-03 to 2006-07 expeditiously and in any event within a period of two months from today; (ii) The conditions imposed by the Central Board of Direct Taxes in its order dated 3-11-2009, while granting approval to the petitioner under section 10(23C)(vi) including the condition that the petitioner must apply Seve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch reads as under: - 6. After hearing rival contentions, we agree with the rival submissions that the issue should be set aside to the file of the AO for fresh adjudication in terms of the directions of the Hon ble Bombay High Court vide its order dated 30th June, 2010. The AO is directed to determine the surplus, after giving adequate opportunity to the assessee and also to provide, reasonable period to the assessee for compliance of monitoring conditions. The AO in his order dated 19-01-2011, has not followed the directions of the jurisdictional High Court, wherein the AO was directed to grant reasonable time to fulfill the condition that the assessee must apply 75% of the total income for educational purposes in India. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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