Assessee availed certain services from its AE and paid management fee to it’s AE. Assessing Officer treated said services as technical service and made disallowance under section 40(a)(i) for non-deduction of TDS on said payment.Tribunal deleted said disallowance on ground that Assessing Officer had failed to list out highly technical services that were provided by AE to assessee and Assessing Officer failed to allude to relevant clause of agreement which demonstrated that expertise available with AE was made available to assessee. On writ, assessee had assailed not only notice under section 201 but also consequent proceedings whereby assessee’s objections qua impugned notice were rejected. Court held that since Tribunal had deleted addition on merits, necessary consequence would be that both impugned notice and impugned proceedings would have to be set aside.