https://www.taxtmi.com/caselaws?id=791131 Reopening of assessment under the income tax law requires tangible material to form a reason to believe that income has escaped assessment. The Delhi High Court held that there was no tangible material to support a belief that the assessees had a dependent agent permanent establishment or a fixed place permanent establishment in India for the relevant years, and therefore the notices issued under section 148 could not be sustained. The Special Leave Petitions were dismissed, with no ground found to interfere with the High Court's order. en-us Mon, 04 May 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791131 Reopening of assessment under the income tax law requires tangible material to form a reason to believe that income has escaped assessment. The Delhi High Court held that there was no tangible material to support a belief that the assessees had a dependent agent permanent establishment or a fixed place permanent establishment in India for the relevant years, and therefore the notices issued under section 148 could not be sustained. The Special Leave Petitions were dismissed, with no ground found to interfere with the High Court's order. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791131