S. 144C: Reference to dispute resolution panel-Despatch-When electronic records enters portal or computer resource it is treated to be receipt by receipient Assessing Officer or concerned authority-The Assessment Orders were passed beyond the period of one month of receipt of directions by DRP, being barred by limitation, is set aside. [S. 144C(5), 144C (13) Information Technology Act, 2000-S. 2(k), Art. 226]

S. 144B : Faceless Assessment-Remand by Tribunal-Scrutiny assessment with certain disallowance u/s 14A-Remand by the Tribunal on the issues to JAO-The order giving effect to the ITAT’s directions passed by the JAO-The jurisdiction assumed subsequently by the NFAC on completed assessment by the JAO without jurisdiction and liable to be set aside. [S. 14A, 143(3), 147, 148, 254(1), Art. 226]

S. 144B : Faceless Assessment-Ex parte order-Service of notice to an unregistered email address-Violation of principles of natural justice-Assessment order, demand notice and penalty notices are quashed and set aside-Department has given liberty to issue fresh notices if necessary in accordance with law. [S. 143(2),282, Art. 226]

S. 144B : Faceless Assessment-Alternative remedy-Denial of opportunity of hearing on ground technically not feasible through video conference-Assessing Officer is directed to give opportunity of hearing in designated area of Department’s office-Assessment order quashed and set aside.[S. 143(3), Art. 226]

S. 143(3) :Assessment-Search and seizure-Assessment in search cases-Additions cannot be made on the basis of data appearing in pen-drive not unearthed during search which does not constitute incriminating material. [S. 132(4), 153A, 260A]

S. 143(1) : Assessment-Intimation-Prima facie adjustment-Corrections to returns must be intimated to the assssee-Reply of assessee must be considered-Application for rectification u/s 154 not considered-Scrutiny proceedings initiated, AO directed to consider the assessee’s reply and thereafter initiate scrutiny proceedings under Faceless Assessment Scheme. [S. 154, Art. 226]

S. 124: Jurisdiction of Assessing Officers Faceless Assessment-Objection to jurisdiction has to be raised within reasonable time-Writ petition is dismissed-Alternative remedy. [S. 119(2), 143(3) 144B, 154, 246A, General Clauses Act, 1897, S. 24, Art. 226]

S. 92CA : Transfer pricing-Reference to Transfer Pricing Officer-Arm’s Length price-Avoidance of tax-Computation of Arm’s Length Price-Appeal to Appellate tribunal-Issues of inclusion and exclusion of comparables for determination of arms length price-Contentions regarding dissimilarities in product, function and on-site and off-shore revenues earned not considered and adjudicated by the tribunals-Matter remanded back to Tribunal.[S.92CA(3), 260A]

S. 92C : Transfer pricing-Advertising, marketing and promotion expenses are not international transaction-Tribunal directing exclusion of routine sales and distribution expenses-Not erroneous.[S. 260A]

S. 90 : Double taxation relief-Non-resident-Tests-Fixed place permanent establishment-Assessee company providing remittances services to non-residents in USA-Liaison office set up in India under conditional permission granted by Reserve Bank of India-Reports to Reserve Bank of India not showing any violations of conditions-No material to establish that liaison office at disposal of assessee or belonged to assessee to conduct its business wholly or partly-Nature of activities of liaison office preparatory and auxiliary-Liaison office not permanent establishment of assessee.-Not exigible to tax in India-DTAA-India-USA [Art. 5(1), 5(2), 5(3)]