Log In

| Recover password


The AO cannot merely do a cut and paste job and go by previous case history for reopening the assessment without independent application of mind or verification or investigation. In report reference (2024] 117 ITR (Trib) 441 (ITAT[Del) the AO attempted to reopen case of the non resident to tax offshore sale transaction only on the basis that the assessee held PE in India in previous case history.

Denying any second chance to the revenue to reopen case the bench held that merely because in one year, the assessee had a permanent establishment in India, that by itself cannot lead to the conclusion that the assessee must be having a permanent establishment in subsequent assessment year, without looking into the relevant facts in the relevant year as in this case the assessee established that it had vacated office premises long back and that there was no visit by expatriates in India during the year.

Leave a Reply

Your email address will not be published.

error: Do not copy the content of this website.