Assessee, Malaysian resident company, entered into a marketing service agreement and a technical service agreement with Indian entity. Since Indian entity constituted a dependent agent permanent establishment (DAPE) of assessee in India, assessee determined profits that were attributable to its DAPE in India and, accordingly, offers same to tax in India.  Assessing Officer passed an assessment order accepting income returned by assessee. Thereafter, assessee was issued a show cause notice under sections 148 and 148A(b) accompanying by reasons to believe escapement of income. On  writ the Court held  that reasons for reopening indicated in notice was an order passed under section 263 for assessment year 2017-18 which was set aside by Tribunal.  Further, pursuant to order passed by Tribunal, Assessing Officer also passed order giving effect to Tribunal order under section 143(3) read with section 254 thereby nullifying demand raised. Since show cause notices and notice issued under section 148 was based on contents and findings of Commissioner in his revision order, which order was already set aside by Tribunal, notice being a ‘change of opinion’ by Assessing Officer were liable to be quashed.  (AY. 2016-17)