https://www.taxtmi.com/caselaws?id=770013 The HC quashed reassessment notices under Section 148 for AYs 2013-14 to 2016-17, finding the Assessing Officer lacked tangible evidence to believe the petitioner's income had escaped assessment. The court determined no valid Permanent Establishment existed in India and procedural requirements were not met, thereby invalidating the reassessment proceedings based on survey findings of a related entity. en-us Tue, 22 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770013 The HC quashed reassessment notices under Section 148 for AYs 2013-14 to 2016-17, finding the Assessing Officer lacked tangible evidence to believe the petitioner's income had escaped assessment. The court determined no valid Permanent Establishment existed in India and procedural requirements were not met, thereby invalidating the reassessment proceedings based on survey findings of a related entity. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770013