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2015 (8) TMI 517 - HC - Income TaxLegality of reassessment proceedings - ITAT held it to be illegal - non deduction of TDS on management service fee paid - Held that:- There was a failure by the AO to comply with the mandatory requirement of disposing of the objections of the Assessee to the reopening in terms of the law explained by the Supreme Court in G.K.N. Driveshafts (India) Ltd. (2002 (11) TMI 7 - SUPREME Court) as well as on account of the failure of the Revenue to challenge before the ITAT the order of the CIT (A) deleting on merits the disallowance made by the AO of the management service fee consequent upon reopening of the assessment, there appears to be no need to examine the issue projected by the Revenue in this appeal viz., the justification for re-opening the assessment under Section 147/148 of the Act. The ITAT relied essentially on the decision of this Court in Commissioner of Income Tax v. Orient Craft Ltd. (2013 (1) TMI 177 - DELHI HIGH COURT) and Commissioner of Income Tax v. Smt. Jyoti Devi (2008 (7) TMI 954 - RAJASTHAN HIGH COURT) to answer the issue in favour of the Assessee. - Decided against revenue.
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