2022 (11) TMI 1512

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....2022 and W. P. (C) 15489/2022 & CM APPL. Nos. 48178- 48179/2022 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE MANMOHAN HON&#39;BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA For the Appellant : Mr. Arvind Datar, Senior Advocate along with Mr. Sachit Jolly with Ms. Anuradha Dutt and Ms. Disha Jham, Advocates. For the Respondent : Mr. Ravi Prakash, CGSC with Ms. Shruti Shiv Kumar and Mr. Manas Trip....

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.... royalty or fees for technical services in terms of Article 12 of the India-US DTAA and, therefore, there is no income escaping assessment warranting exercise of jurisdiction under Section 148 of the Income Tax Act, 1961 ('the Act') in WP(C) 15387/2022. He submits that the issue is squarely covered in favour of the Assessee by the decision of the Supreme Court in Engineering Analysis Centre of Exc....

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....es that the replies filed by the Petitioners to the notices issued under Section 148A(b) of the Act have not been properly considered and dealt with while passing the impugned orders under Section 148A(d) of the Act. Learned counsel for the Respondent, on instructions states that they have no objection if the impugned orders in all the three matters are set aside and the matters are remanded ba....