The assessee was a partnership firm engaged in the business of trading and exports of marble. The assessee filed e-return for the assessment year 2009-10 declaring total income of certain amount. Such return was taken up for scrutiny and assessment order was passed under section 143(3). A notice under section 148 was issued against the assessee on ground that the assessee had escaped income due to non-deduction of tax at source under section 195 on commission paid by it to  a non-resident for services rendered outside India. Allowing the petition the Court held that commission if any paid for the services rendered by a person outside India is not chargeable under the IT Act; further, during the process of scrutiny, the assessee submitted all the books of accounts, payment details to the assessment officer and the assessment officer considered the same and passed order; reopening was not therefore sustainable. (AY. 2009-10)