Indian Kanoon - Search engine for Indian Law

2. The petitioner, as noticed above, is a company incorporated in United Kingdom and was/is engaged in running and operating BBC World channel w.e.f. 1st December, 2002. Prior thereto another company incorporated in United Kingdom, BBC Worldwide Limited, was engaged in the business of running and operating BBC World channel and had entered into airtime sales and marketing agreement with BBC Worldwide (India) Pvt. Ltd. Airtime sales and marketing agreement between the BBC Worldwide and BBC Worldwide (India) Pvt. Ltd. w.e.f. 1st December, 2012 were novated by assignment of rights of BBC Worldwide Ltd. in favour of the petitioner. Consequently, BBC Worldwide (India) Pvt. Ltd. started acting as an agent for the petitioner in India for sale of airtime for advertisements on BBC world channel. In addition to soliciting advertisement, BBC World (India) Pvt. Ltd. also provide marketing support to the petitioner. BBC Worldwide (India) Pvt. Ltd. was/is a company incorporated in India and being a resident, their income was/is taxable in India.

10. However, in the counter affidavit, a more categorical and assertive stand has been taken by the respondents, who have pleaded and denied that the petitioner had filed reply dated 22 nd March, 2006 in response to notice under Section 143(2) of the Act.

11. In order to determine and decide the controversy, we have examined the original records. Pursuant to order dated 15th January, 2013, passed by a Division Bench (Badar Durrez Ahmad and R.V. Easwar, JJ), the petitioner was permitted to carry out inspection of records pertaining to the assessment year 2003-04 including reassessment proceedings, on 22nd January, 2013 at 11.30 AM, at the office of the Assessing Officer. Thereafter, the petitioner filed additional affidavit on 25th February, 2013, stating that the assessment records were incomplete and papers were missing. Even admitted documents were not available on record. Order sheets relating to the original assessment were not on record. This fact was confronted to Mr. J.S. Rana, Inspector, Circle 1(1), International Taxation, New Delhi who was present at the time of inspection. The original assessment record was not page numbered and indexed. Page numbers on documents were missing or torn and adhesive tapes had been used to stick the torn documents. Reply/submission dated 22nd March, 2006 filed by BBC World (India) Pvt. Ltd. in compliance to the notice received under Section 133(6) of the Act was found to be on record but the notice under Section 133(6) was not on record. Another notice under Section 221 of the Act issued to a different assessee BBC World Distribution Ltd. was on record. The allegation made in the additional affidavit is that the respondents have reconstructed the original assessment record and there has been interpolation, manipulation and removal of papers to justify and make out the case for reopening and deny that letter/submission dated 22nd March, 2006 was filed by the petitioner.