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2021 (9) TMI 1050 - HC - Income TaxReopening of assessment u/s 147 - Income accrued in India - all AEs of LG Korea had PE in India in the form of LGEIL - HELD THAT:- Admittedly, in one of the proceedings filed by the LGEIL challenging the order passed under Section 201(1) of the Act for Assessment Years 2005-06 to 2010-11, CIT(A) vide consolidated order dated 4th September, 2018 held that none of the AEs, apart from LG Korea, had PE in India. The said order has not been appealed against by the Department and hence the finding has become absolute. It is also not understood as to how the appellant-Revenue can contend that the respondent-assessee does not have PE in India for the purpose of 201 proceedings in the case of LGEIL but would have a PE as far as its own taxability is concerned for the same Assessment Year. This Court is of the opinion that if the present appeal is entertained, it would amount to sitting in an appeal over the judgment and order passed by the Supreme Court in [2018 (1) TMI 1610 - SUPREME COURT] This Court is of the opinion that in view of subsequent events post issuance of re-assessment notice in the present case, namely, the Supreme Court judgment in [2018 (1) TMI 1610 - SUPREME COURT] the proceedings initiated by the appellant-Revenue has become infructuous and accordingly ex debito justitiae, it is the duty of the Court to take such action as is necessary in the interest of justice, which includes disposing of infructuous litigation [See: Shipping Corpn. of India Ltd. v. Machado Bros. and Ors., [2004 (3) TMI 799 - SUPREME COURT].
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