Appeals Dismissed: Tribunal's Decisions on Reopening Assessments Affirmed, Notice Issues Highlighted.

The HC dismissed the Revenue's appeals, affirming the ITAT's rulings. The court condoned the delay in filing appeals but upheld the Tribunal's decisions, including setting aside the reopening of assessments under Section 147 and invalidating proceedings due to the absence of a Section 143(2) notice. No substantial question of law was found.

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Issues:
1. Delay in filing appeals
2. Impugning a common order by the Tribunal for multiple assessment years
3. Validity of reopening assessment under Section 147
4. Failure to issue notice under Section 143(2) of the Income Tax Act

Delay in filing appeals:
The High Court condoned the delay in filing the appeals due to reasons stated in the applications, allowing and disposing of the applications accordingly.

Impugning a common order by the Tribunal for multiple assessment years:
The Revenue filed appeals challenging a common order by the Income Tax Appellate Tribunal for four assessment years. The appeals raised questions regarding the treatment of royalty income on global deals, the validity of reopening assessments, and the establishment of a Permanent Establishment (PE) for the Assessee.

Validity of reopening assessment under Section 147:
The Revenue contested the Tribunal's decision to set aside the reopening of assessment proceedings under Section 147 of the Income Tax Act. The High Court had previously expressed its view that there was no reason to interfere with the Tribunal's decision on this matter.

Failure to issue notice under Section 143(2) of the Income Tax Act:
In one of the appeals, the Revenue argued that the failure to issue a notice under Section 143(2) of the Act did not invalidate the assessment proceedings. However, the Tribunal found that no valid notice was issued, following the High Court's ruling that such omission is fatal to the assessment process. The High Court upheld the Tribunal's decision, emphasizing that the absence of a valid notice under Section 143(2) rendered the proceedings invalid, leading to the dismissal of the appeals.

In conclusion, the High Court dismissed the appeals, stating that no substantial question of law arose in the case.

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