Assessee-company, a non-resident company, was under jurisdiction of Deputy Commissioner, International tax, circle-1(1)(1), New Delhi.\u00a0 Reopening notice was issued by ACIT, International Taxation, Bhubaneswar on ground that assessee had business income arising in India in respect of management consultancy fees paid to it by its Indian AE. The assessee filed an application for lower deduction certificate under section 197 wherein assessee itself mentioned its address at Odisha\u00a0 The reassessment notices were challenged on the ground that Assessing Officer at Bhuvaneswar had no jurisdiction to issue. Allowing the petition the Court held that\u00a0 since department was not able to explain legal basis for ACIT, Bhubaneswar exercising jurisdiction over assessee, notices issued by ACIT, IT, Bhubaneswar were without jurisdiction\u00a0 accordingly the\u00a0 notices and all proceedings consequent thereto are quashed. (AY. 2013-14 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment \u2013Notice-Jurisdiction-Foreign company-No order of transfer was produced-Notices issued by ACIT, IT, Bhubaneswar were without jurisdiction and, impugned notices and all proceedings consequent thereto were to be quashed Notices issued by ACIT, IT, Bhubaneswar were without jurisdiction and, notices and all proceedings consequent thereto were quashed.[S. 120,127 147,197, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-43400","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bi0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=43400"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43400\/revisions"}],"predecessor-version":[{"id":43401,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43400\/revisions\/43401"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}