9911796707
TMI Blog2019 (3) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... o.2 under Section 156 of the Act. 2. The petitioner during the course of its business made certain payments in the nature of sub-contracting charges and sales commission to its associated enterprises situated outside India for the services rendered by the said associated enterprises in the nature of on-site development of software and marketing/sales services. An order came to be passed by Additional Commissioner of International Taxation, Range-19 under Section 195(2) of the Act approving the remittance of payments in the nature of sub-contracting by the petitioner to its associated enterprises outside India without deducting tax at source in terms of Section 195 of the Act, which was till 30.09.2004. The Assessing Officer passed an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax, Bengaluru - 4. The petitioner filed its objections inter alia challenging the action of respondent Nos.1 and 2 in invoking the provisions of Section 147 on the ground that such proceedings are without jurisdiction and barred by limitation. Respondent No.2 has passed reassessment order under Section 143(3) read with Section 147 of the Act negating all the objections raised by the petitioner as to limitation, jurisdiction and recomputing the total income of the petitioner. Aggrieved by the same, this petition is filed by the assessee. 4. Heard the learned counsel Sri.T.Suryanarayana, for the petitioner as well as the learned counsel Sri. E.I. Sanmathi, for respondents. 5. The arguments of the learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id letter, which requires to be considered by this Court. The objections filed by the assessee being disposed of by the Assessing Officer prior to passing of reassessment order, subsequent objections filed by the petitioner to the main, the same was considered while drawing the assessment order. Hence, no interference is called for by this Court and the reassessment order requires to be confirmed dismissing the writ petition. 8. I have given my careful consideration to the arguments advanced by the learned counsel for the parties and perused the material on record. The petitioner by letter dated 10.04.2018 requested the Assessing Officer to disclose the reason for invoking the provisions of Section 147 read with Section 148 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be set aside. 9. This view is fortified by the division bench judgment of this Court in Deepak Extrusions (P.) Ltd.,'s case (supra), wherein this Hon'ble Court has observed thus:- "11. If the facts of the present case are examined in the light of aforesaid legal position, it is an admitted position that the reasons for re-opening of the assessment by issuing of the notice under Section 148 of the Act were supplied to the appellant assessee. It is also admitted position that the appellant assessee after receipt of such reasons raised objections. It is also undisputed position that the Assessing Officer did not dispose of the objections prior to proceeding with the assessment further and proceeded to pass the order for assessment. U ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
