CONSTITUTION OF INDIA, 1950

Article 226

Writ petition - Application for advance ruling - Application rejected by AAR on the ground that the assessee failed to produce the basic documents -

Present writ petition was filed by assessee aggrieved by the order passed by Authority for Advance Rulings rejecting the application of assessee on the ground that assessee failed to produce the basic documents viz., basic contract entered between the consortium and assessee with Sri Lanka Telecom, and in the absence of the same, the terms of the contract between assessee and Sri Lanka Telecom 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 to decide certain questions to avoid further disputes during the course of assessment proceedings. Held: No interference is called for in the order passed by Authority for Advance Rulings. Despite grant of several opportunities, assessee admittedly failed either to adduce the basic contract before the said authority or could satisfy the said authority that it was impossible for assessee to produce the said basic documents. Without making any efforts to satisfy the Authority that it was not possible for assessee to obtain such agreement, assessee could not seek any interference, invoking the extraordinary jurisdiction. Assessee admittedly failed to satisfy the conditions and requirements raised by the said authority concerned for deciding the question and therefore, no exception could be taken.

REFERRED :

FAVOUR : Against the assessee

A.Y. :

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