Assessee is  a foreign company incorporated in Australia. Based on AIR information available in AIMS module of ITBA, Assessing Officer held  that assessee had entered into certain financial transactions and was of view that activities undertaken by assessee were income generating activities, whereas, assessee had not filed any return of income in India under section 139(1)-Accordingly, Assessing Officer reopened assessment under section 147. Assessee objected to reopening of assessment and submitted that it had entered into an Asian Broadcast Agreement with ESPN granting certain rights for telecasting certain matches played in Australia and that ESPN was a partnership incorporated in USA and had principal place of business at Singapore.  It was submitted by assessee that fee received by assessee from another non-resident company was not subject to tax in India and, even otherwise also, fee received could not be treated as royalty under article 12(3) of India-Australia DTAA.  However, Assessing Officer rejected submission of assessee and taxed license fee received from ESPN as royalty taxable at hands of assessee in India. DRP affirmed the order of the Assessing Officer.  On appeal  the Tribunal held that  in year under consideration, neither assessee had made remittances to anyone outside India or in India nor deducted any tax at source, therefore, there was no question of assessee filing any TDS return. This fact having been accepted subsequently by Assessing Officer while disposing of objections of assessee, reopening of assessment under section 147 was wholly without jurisdiction. (AY. 2013-14)