TaxTMI 
TaxTMI 
2025 (3) TMI 1010
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.... alia, seeking the following prayers:- "a) Writ of Certiorari or Mandamus or an appropriate writ, order or direction setting aside Impugned Notice dated 03.05.2023 issued by the Respondent No. 1 under Section 148 of the Act for the AY 2019-20 and the Impugned Order dated 03.05.2023 passed by the Respondent under Section 148A (d) of the Act; b) A Writ, Order or Direction in the nature of Mandamus or an order prohibiting / desist the Respondent No. 1 from taking any further steps pursuant to the Impugned Notice and Impugned Order issued / passed by the Respondent No. 1 for AY 2019-20; c) A Writ, Order or Direction in the nature of Mandamus or an order prohibiting the Respondent No. 1 from framing assessment for AY 2....
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....non-resident assessee, is income that is chargeable to tax in India. Thus, the aforementioned income received by the assessee has not been offered to tax, and no justification has been provided for the same. 3. The assessee did not file any ITR for the given AY. Thus, the income of Rs. 40, 14, 48, 223/-, being income sourced in India and chargeable to tax therein, has not been offered for taxation. Therefore, the aforesaid information suggests that income chargeable to tax in the case of the assessee for the given AY 2019-20 has escaped assessment. 4. Therefore, you are required to show-cause as to why the income received during the year should not be treated as income for the year as per the provisions of Income Tax Act a....
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....) of the Act was issued on 25.10.2024. In a challenge before the Bombay High Court in Writ Petition (L) No.32238 of 2024 titled "St. Engineering Aerospace Engines Pte. Ltd. vs. Assistant Commissioner of Income Tax Int. Tax Circle, vide order 18.11.2024, the re-assessment proceedings were restrained. Subsequently, the revenue issued a reminder notice under section 142 (1) of the Act on 17.02.2025 calling upon the assessee to furnish a response by 25.02.2025. 5. The assessee claims to have received the said notice at its registered address in Singapore claiming that this was the first communication received by it for AY 2019-20. The assessee states to have filed a response furnishing its official email address requesting sharing of the pr....
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....nces were made in 2018-19, would not be taxable as FTS. Thus, on this short point too, learned senior counsel forcefully contended that the impugned notice under section 148A (b); impugned order under section 148A (d) and impugned notice under section 148 of the Act ought to be quashed. 8. Mr. Aggarwal, learned Senior Standing Counsel for the revenue on the other hand counters the argument of the assessee and submits that despite service of impugned notice under section 148A (b); impugned order under section 148A (d) and impugned notice under section 148 of the Act, the assessee failed to file an appropriate response and did not offer any explanation as to why the said income should not be treated as FTS/FIS nor did the assessee file any....
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.... neither been placed before the concerned AO nor considered in the absence thereof, we deem it apposite not to enter into the examination of whether MRO services rendered outside India during FY 2017-18 and remittances received in FY 2018-19 would constitute FTS/FIS and as also as to whether such remittances are or are not covered under the provisions of DTAA, inasmuch as the notice under section 148A (b) of the Act requiring the assessee to provide relevant information and satisfactory explanation appears to have not been received by the assessee. 11. During the course of the hearing and after consideration of the above facts, as we are inclined to remit the matter to the stage of consideration of notice under section 148A (b) of the Ac....