2019 (7) TMI 1146 - SCH - Income Tax

Review of order - reopening of assessment - originally held that since the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, the notice cannot be sustained once arm's length price procedure has been followed - HELD THAT - Having carefully gone through the Review Petitions, the order under challenge and the papers annexed therewith, we are satisfied that there is no error apparent on the face of the record, warranting reconsideration of the order impugned.