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2017 (10) TMI 1245 - AT - Income TaxValidity of reopening of assessment - non applicability of provisions of Section 44BB - Held that:- As relying on assessee's own case for the assessment year 2002-03 the reasons recorded do not indicate that the assessee has failed to disclose fully and truly all material facts necessary for the assessment. Consequently, the notice issued under Section 148 of the Act cannot be sustained and is quashed. The proceedings initiated in pursuance of the notice under Section 148 of the Act are wholly illegal and without jurisdiction and cannot be executed since the final assessment order and the notice of demand under Section 156 of the Act was issued in gross violation of the interim order of this court. The same is a nullity in the eyes of law and cannot be enforced. PE in India - Held that:- The Hon’ble Delhi High Court for assessment year 2007-08 and 2008-09 [2015 (8) TMI 1390 - DELHI HIGH COURT] respectively has clearly held that assessee did not have a PE in India. - Decided in favour of assessee.
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