Brushing aside SC judgement by observing that review petition is preferred by revenue is untenable

Milestone Systems A/S Vs DCIT (Delhi High Court) Delhi High Court directed the concerned officer to revisit the application preferred under section 197 of the Income Tax Act as the concerned officer simply by-passed the Supreme Court judgement in Engineering Analysis by observing that revenue has preferred a review petition. Such approach of officer is untenable. Facts- The petitioner is a non-resident company, incorporated under the laws of Denmark. The record shows, that the petitioner had filed an application under Section 197 of the Income Tax Act, 1961 [in short, “the Act”] for being ...