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2016 (1) TMI 1075 - AT - Income TaxReopening of assessment - applicability of Article 8(1) of DTAA between India and Netherlands - Held that:- Assuming of jurisdiction by the Assessing Officer in this case, is bad in law for the reasons inter alia that when the assessee has specifically claimed exemption of its entire income for taxation U/S 90 of the 1. T. Act read with Article 8 of DTAA between India and Netherlands by giving a note on the original income tax return, there was no tangible material with the Assessing Officer to reopen the assessment. Apart from note given on the original return of income by the assessee, no tangible material has been brought on record by the Assessing Officer to reopen the assessment; that Ld. CIT(A) has lost sight of the fact that the Assessing Officer has no jurisdiction to reopen the assessment without bringing on record any tangible material and as such, findings of Ld. CIT(A) are not sustainable in the eyes of law. Further the Assessing Officer has proceeded for reassessment of the case without issuing a notice U/S 143(2) of the Act and Ld. CIT(A) has also lost sight of this fact while passing the impugned order. In the light of factual matrix discussed in the preceding paragraphs, it is proved on record that the Assessing Officer does not have jurisdiction to reopen the assessment - Decided in favour of the assessee. Services rendered in the nature of technical and professional - whether the same are covered under Article 12 of DTAA between India and Netherlands - whether the service rendered is also covered u/s 9(J)(vii)? - Held that:- The Coordinate Bench in assessee's own case, in the light of the provisions contained under DTAA came to the conclusion that ground handling services and technical services rendered by another airline at Indian airport, would be considered a part of operation of aircraft in the international traffic. The aforesaid decision of the coordinate bench squarely applies to the facts and circumstances of the present case. Ld. D.R. has failed to bring on record any reason to deviate from the order passed by the Tribunal in assessee's own case in the subsequent year.
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