DISHNET WIRELESS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The present writ petition has been filed by the Assessee M/s.Dishnet Wireless Ltd., aggrieved by the order dated 27 August 2012, passed by the Authority for Advance Ruling (Income Tax), New Delhi, rejecting the application of the Assessee on the ground that the Assessee failed to produce the basic documents viz., basic contract dated 27 March 2004 entered between the consortium and the Assessee with Sri Lanka Telecom, and in the absence of the same, the terms of the contract between the petitioner and Sri Lanka Telecom ("SLT", for short) could not be comprehended to decide the questions raised before the said authority. The said authority has been created in Chapter 19(B) providing for the procedure for securing advance ruling by the said authority, headed by a former Judge of the High Court, to decide certain questions to avoid further disputes during the course of assessment proceedings. The relevant portion of the impugned order is quoted below for ready reference :-

(2.) The learned counsel for the Assessee Mr.Vishnu Mohan, sought to urge before us that the said contract dated 27 March 2004, the petitioner is not a party and therefore, was unable to produce the same. He, however, sought to refer to the agreement between the petitioner and the SLT dated 24 August 2009 and wanted to read before us certain clauses of that agreement to submit that the questions raised before the Authority for Advance Rulings could be decided in the light of those terms and conditions.

(3.) The learned counsel for the Revenue however supported the impugned order.