Adobe Systems Software Ireland Ltd. v. Asst. DIT

INCOME TAX ACT, 1961

--Appeal (Supreme Court)--Special leave petitionNon-resident--Validity of reassessment notice--Depends upon whether PE within jurisdiction of officer--Where the assessee preferred SLP to appeal against the judgment of the Delhi High Court in Adobe Systems Software Ireland Ltd. v. Asstt. DIT [WP (C) Nos. 2326, 2328 & 2330 of 2013, dated 28-3-2014 : (2014) 363 ITR 174 (Del)], whereby the High Court held assessee did not file any return in response to the notices issued under section 148 to show that it had no income chargeable to tax which had escaped assessment and had merely stated that Noida Officer had no jurisdiction to issue reassessment notices, therefore, the conduct of assessee was not in accordance with law and that the question whether or not the initiation of reassessment proceedings was valid would depend upon whether it had a PE within the jurisdiction of officer and this could not be examined by court in a writ petition, the Supreme Court granted special leave to department to appeal thereagainst.--Assessee preferred SLP to appeal against the judgment of the Delhi High Court in Adobe Systems Software Ireland Ltd. v. Asstt. DIT [WP (C) Nos. 2326, 2328 & 2330 of 2013, dated 28-3-2014 : (2014) 363 ITR 174 (Del)], whereby the High Court held assessee did not file any return in response to the notices issued under section 148 to show that it had no income chargeable to tax which had escaped assessment and had merely stated that Noida Officer had no jurisdiction to issue reassessment notices, therefore, the conduct of assessee was not in accordance with law and that the question whether or not the initiation of reassessment proceedings was valid would depend upon whether it had a PE within the jurisdiction of officer and this could not be examined by court in a writ petition.Held: The Supreme Court granted special leave to department to appeal against the High Court's ruling.