TELEKOM MALAYSIA BERHAD Vs. UNION OF INDIA

JUDGEMENT

(1.) M/S. Telekom Malaysia Berhad, a Malaysian company is aggrieved by the reassessment order passed by the 2nd Respondent-Deputy Commissioner of Income Tax (International Taxation), Circle-2 (1), Koramangala, Bangalore, on 18.12.2017 for A.Y.2009-10 raising a demand of Rs.20,84,448/- against the petitionercompany.

(2.) The ground on which the said reassessment order is sought to be assailed before this Court directly is, the alleged breach of principles of natural justice by the Respondent-Assessing Authority viz., non-service of Statutory Notice under Section 148 of the Act and nongrant of adequate opportunity to raise the objections to the reassessment proceedings undertaken for the said A.Y.2009-10.

(3.) The relevant portion of the impugned order Annexure-F dated 18.12.2017 about the service of notice on the petitioner-company is quoted below for ready reference:-