The reassessment issued reassessment notice on the  ground that assessee had not deducted TDS on payment made by it to its Associate Enterprise (AE) in USA towards shared/cost sharing expenses.  On writ the Assessee contended issue regarding non-deduction of TDS on payment made for shared/cost sharing expenses to its AE was already pending in appeal before Tribunal, thus, same could not be a ground for reopening of assessment under. Court held that  issue pending adjudication before Tribunal was about payment made by assessee to its AE, namely, BASF, in Malaysia whereas reasons for reopening was about non-deduction of TDS on payment made by assessee to its AE, namely, BASF, USA. There was a prima facie reason for reopening of assessment notice was held to be valid. (AY. 2011-12)