S. 144B : Faceless Assessment-Personal hearing-Natural justice-Video conference-Order of the Assessing Officer was quashed and set a side-Statutory authority was directed to afford a personal hearing to assessee through video conferencing. [S. 143(2), 144B(7), Art. 226]
S. 143(2) : Assessment-Notice-Limitation-Date of filing original return to be considered for limitation, not date defects were removed-SLP dismissed. [S. 139(1), 139(9), Art. 136]
S. 132B : Application of seized or requisitioned assets-Search and seizure-Seizure of jewellery from locker in company’s name-Presumed to belong to company-Revenue cannot treat it as belonging to directors-Directed to release seized assets. [S. 132(1)(B)(iii), Art. 226]
S. 132B : Application of seized or requisitioned assets-Requisition of books of account-Stock in trade-Trader of gold jewellery/ornaments-Factual dispute regarding itemized stock register and quantity of gold seized-Non-release of gold ornaments held to be justified. [S. 132A, Art. 226]
S. 127 : Power to transfer cases-Order passed without opportunity of hearing-Best judgment order quashed [S. 144, 260A, Art. 226]
S. 127 : Power to transfer cases-Search and seizure-No compliance with requirement of agreement between jurisdictional Principal Commissioners-Transfer order set aside [S. 127(2), Art. 226]
S. 119 : Central Board of Direct Taxes-Delay of 1585 days in filing revised return-Order signed by Addl. Commissioner with approval of Member (IT)-Matter remanded to CBDT [S. 119(2)(b), 139(5), Art. 226]
S. 80IB : Industrial undertakings-Manufacture-Filling of ushroom powder in gelatin capsules after following specified process amounts to manufacture or production of commercially distinct commodity-Eligible for deduction-SLP dismissed due to low tax effect [S. 268A, Art. 136]
S. 69A : Unexplained money-Agricultural income-Failed to establish that land was under cultivation-Order of Tribunal denial of exemption was upheld. [S.10(1), 260A]
S. 68 : Cash credits-Issue of shares against goodwill-No cash receipt-Provisions of section 68 were not attracted.[S. 260A]