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2015 (3) TMI 349 - AT - Income TaxValidity of notice u/s 148 - notice issued against ONGC as the representative assessee of the non-resident company - whether notice issued in this case beyond the statutory limit and that the provisions of section 149(3) were applicable for determining the time limit for the issue of the notice - Held that:- As per conduct of the assessee and decision of the Special Bench Mumbai ITAT in the case of J.M. Baxi (2010 (2) TMI 884 - ITAT, Mumbai ) the provisions of section 149(3) of the Act and limit prescribed therein for issuance of notice u/s 148 of the Act is not applicable to the present case. Finally, we reach to a conclusion that the CIT(A) was not justified in holding that since the assessment has been framed on M/s ONGC by treating it as a representative assessee of non-resident M/s Foster Wheeler Energy Ltd., therefore the limitation for issuance of notice u/s 148 of the Act beyond two years to the representative assessee u/s 163 of the Act from the end of assessment year. Thus the conclusion of the CIT(A) in the impugned order is not only perverse but also carries ambiguity and misinterpretation of legal provisions of the Act and inconsistent with the ratio of the decision of Special Bench in the case of J.M. Baxi (supra) and, therefore, we set aside the same by holding that the notice issued to the assessee was well within the period prescribed under the Act. - Decided in favour of revenue. Assessment of income of the assessee - whether was in the nature of Technical Services being rendered and taxable as per provisions of the section 115A r/w section 9(1)(vii) of the Act ? - Held that:- since by the earlier part of this order, we have decided the issue of limitation in favour of the Revenue and thus, it has been held that the CIT(A) was not correct in holding that the notice u/s 148 of the Act was issued beyond prescribed limitation period and the impugned order of the CIT(A) has been set aside, therefore, we deem it appropriate to restore the other issues on merits to the file of the first appellate authority i.e. CIT(A) for adjudication on merits. - Decided in favour of revenue for statistical purposes.
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