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2023 (8) TMI 294 - DELHI HIGH COURTReopening of assessment u/s 147 - allegation against the petitioner is that it has received foreign remittances from an Indian company as petitioner is a tax resident of USA - Revenue’s case that the remittance is in the nature of consultancy services, and hence, is taxable u/s 9(1)(vii) - In an e-mail request for accommodation was reiterated and an opportunity was sought for being granted hearing in the matter - HELD THAT:- Revenue cannot accept that a request for personal hearing was made much prior to the date when the impugned order was passed. The AO, clearly, did not pay any heed to it. There is no dispute about the fact that the petitioner has not filed a Return of Income (ROI) for the AY in issue. As to whether such an obligation is cast on the petitioner, in the facts and circumstances obtaining in the instant case, is a matter which also needs to be inquired into by the AO. The provisions of Section 139 and Section 115A would have to be interpreted by the AO. That said, what the AO may also have to rule on is that even if ROI was not filed, will that, by itself, lead to a conclusion that remittances received by the petitioner were income chargeable to tax which had escaped assessment under the Act. For the foregoing reasons, we are of the view that the best way forward would be to set aside the impugned order passed u/s 148A(d) and consequent notice issued under Section 148 of the Act, with liberty to the AO to pass a fresh order after giving due opportunity to the petitioner.
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