Clause (ix) of Section 153B Inapplicable for Invalid DTAA Reference: Delhi HC

PCIT Vs Smt. Sneh Lata Sawhney (Delhi High Court)

Conclusion: Clause (ix) of the Explanation to Section 153B could not be invoked to exclude the period of reference under the Indo-Swiss DTAA, if the reference itself was invalid. Thus, no request could be made by Department for information relating to period prior to 01.04.2011 in terms of the Indo-Swiss DTAA.

Held: Department had information regarding assessee maintaining a Swiss bank account and was confronted with the same during the course of the proceedings under Section 153A. The compet

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