TMI Blog2016 (8) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer referred to ‘having noticed such facts on verification of the records. - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 9196 of 2016 - - - Dated:- 10-8-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : MR SN DIVATIA, ADVOCATE FOR THE RESPONDENT : MRS MAUNA M BHATT, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged the notice dated 10.3.2016 under which the respondent Assessing Officer reopened the petitioner s assessment for the Assessment Year 2011-12. 2. The petitioner is a company registered under the Companies Act. For the Assessment Year 2011-12, the petitioner filed a return of income on 28.9.2011 declaring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61. It is a fit case for re-opening of the assessment by invoking the provision of section 147 of the Income-Tax Act,1961. Accordingly, notice u/s.148 of the Act is issued. 2.1 The petitioner thereafter filed objections dated 4.2.2016 which were rejected by an order dated 6.5.2016. 3. From the record, it can be seen that the notice for reopening has been issued within a period of 4 years from the end of relevant assessment year in a case where previously the assessment was framed after scrutiny. In the reasons recorded by the Assessing Officer, he refers to only one ground, namely, failure of the assessee to deduct tax at source on the sales commission paid to a non-resident. According to the Assessing Officer, TDS was required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to our foreign agents who handle the clearing and forwarding, custom duty, sea freight, storage and warehousing expenses on our behalf. They also handle sales to the foreign parties and also send us payment from the said parties for all these services we pay them commission. Such expenses incurred by foreign agents are booked as foreign selling expenses which includes clearing and forwarding, customs duty, sea freight, storage and warehousing expenses and commission to the agents. In our case we had paid foreign selling expenses to foreign agents who are working outside India without having any permanent establishment in India and their income does not accrue or arise in India hence we are not liable to deduct TDS on the same. Comple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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