https://www.taxtmi.com/caselaws?id=213085 The court upheld the Assessing Officer's jurisdiction to reopen the assessment under Section 147/148 of the Income Tax Act, finding sufficient material to support the belief that income had escaped assessment. The notice issued under Section 148 was deemed valid based on prima facie evidence. The non-resident individual was held assessable for commission income due to a business connection in India. The court concluded that the petitioner's role in procuring oil contracts and controlling business operations from India established a business connection, justifying the reopening of the assessment. The writ petition was dismissed, and all interim orders were vacated. en-us Thu, 03 May 2012 00:00:00 +0530 Tue, 08 May 2012 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213085 The court upheld the Assessing Officer's jurisdiction to reopen the assessment under Section 147/148 of the Income Tax Act, finding sufficient material to support the belief that income had escaped assessment. The notice issued under Section 148 was deemed valid based on prima facie evidence. The non-resident individual was held assessable for commission income due to a business connection in India. The court concluded that the petitioner's role in procuring oil contracts and controlling business operations from India established a business connection, justifying the reopening of the assessment. The writ petition was dismissed, and all interim orders were vacated. Case-Laws Income Tax Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213085