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2012 (5) TMI 99 - HC - Income TaxReopening assessment - petitioner contested that he is a non-resident and had no income chargeable to tax in India other than what was declared - Held that:- No merit in the writ petition - the affidavit filed by department affirmed that he had initiated proceedings for reassessment on the basis of precise information received from the Enforcement Directorate - the petitioner had undisputedly rendered services in connection for the oil under the “Oil for Food Programme” - Clause (i) of sub-section (1) of Section 9 says that all income accruing or arising, whether directly or indirectly, through or from any business connection in India shall be deemed to accrue or arise in India - several documents found by the Enforcement Directorate in the premises of Hamdaan Exports were found to have been addressed to the petitioner which indicated that the petitioner was present in India - the money had come into the bank account of Indrus evidencing to show that certain communications had been addressed to the petitioner in India, the Indian fax number of the petitioner was given in some of the letters addressed to the petitioner which indicated his presence in India – against assessee.
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