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TMI Blog2022 (11) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... . Nos. 48178-48179/2022 - - - Income Tax - Reopening of assessment - Petitioners states that the receipts from providing licensed material and ancillary services do not qualify either as royalty or fees for technical services in terms of Article 12 of the India-US DTAA and, therefore, there is no income escaping assessment warranting exercise of jurisdiction u/s 148 - Respondent, on instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8A(d) - HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA For the Appellant : Mr. Arvind Datar, Senior Advocate along with Mr. Sachit Jolly with Ms. Anuradha Dutt and Ms. Disha Jham, Advocates. For the Respondent : Mr. Ravi Prakash, CGSC with Ms. Shruti Shiv Kumar and Mr. Manas Tripathi, Advocates for UOI/R1., Mr. Sunil Kumar Agarwal, Sr. Standing Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no income escaping assessment warranting exercise of jurisdiction under Section 148 of the Income Tax Act, 1961 ( the Act ) in WP(C) 15387/2022. He submits that the issue is squarely covered in favour of the Assessee by the decision of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. vs. The Commissioner of Income Tax Anr., 432 ITR 471. He points out that in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properly considered and dealt with while passing the impugned orders under Section 148A(d) of the Act. Learned counsel for the Respondent, on instructions states that they have no objection if the impugned orders in all the three matters are set aside and the matters are remanded back to the Assessing Officers to pass fresh orders under Section 148A(d) of the Act. Keeping in view the aforesaid, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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