JUDGMENT :

(Prayer: Writ petition filed under Article 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records comprised in the impugned draft assessment order passed by the respondent under Section 143(3) read with Section 144C(1) of the Income Tax, 1961 for Assessment Year 2016-17 in PAN: AABCE3484E dated December 31, 2018 and quash the same.)

The challenge made in this writ petition is against the draft assessment order passed under Section 143(3) read with Section 144C(1) of the Income Tax, 1961 for Assessment Year 2016-17 dated 31.12.2018.

2. The case of the petitioner is as follows:

(a) The Petitioner Company operates as an Indian Branch office of EOS GmbH Electro Optical Systems, Germany ('EOS Germany' or 'Head Office'). The petitioner is a Permanent Establishment of EOS Germany in India as per the Act and India-Germany Double Tax Avoidance Agreement ('DTAA'). The petitioner is engaged in the business of rendering agency support services along with technical support services to EOS Germany.

(b) The petitioner filed its return of income as a Permanent Establishment in India under Section 139 of the Act for the assessment year 2016-17 on 30.11.