Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Ramprastha Buildwell (P.) Ltd. v. NEAC (2021) 283 Taxman 235 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Without affording personal hearing-COVID-19-Order was set aside and remanded back for adjudication a fresh. [S. 143(3), Art. 226]

Novelty Merchants (P) Ltd. v. NFAC (2021) 283 Taxman 385 (Delhi) (HC) Pooja Singla Builders and Engineers (P) Ltd. v. NAFC (2022) 440 ITR 413/ ( 2021 ) / 283 Taxman 491 (Delhi)(HC) Religare Enterprises Ltd. v. NFAC (2021) 283 Taxman 408 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-No show cause notice and draft assessment order was issued-Assessment order was set aside and remanded back to Assessing Officer. [Art. 226]

Javin Construction (P) Ltd. v. NFAC (2021) 283 Taxman 42 / (2022)448 ITR 354 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order was set aside and remanded. [Art. 226]

International Management v. NFAC (2021) 283 Taxman 78 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-No draft assessment order was passed-Order was set aside. [S. 143(3), Art. 226]

Globe Capital Foundation v. National E-assessment Centre. (2021) 283 Taxman 411 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order was set aside and remanded with the direction to pass a reasoned order in accordance with law. [S. 143(3), 144B(7), Art. 226]

Floral Realcon (P) Ltd. v. National Faceless Assessment Centre (2021) 283 Taxman 488 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order set aside. [S. 144B(9), Art. 226]

Faqir Chand v. NEAC (2021) 283 Taxman 51 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Portal was not working-Failure to file reply-Order was passed without giving reasons-Order was set aside. [Art. 226]

Ezhome Service Co-op. Bank Ltd. v. ITO (2021) 283 Taxman 567 (Ker.) (HC)

S. 144B : Faceless Assessment-Violation of principles of natural justice-Reply filed to show cause notice was not considered-Order was quashed-Assessing Officer was directed to re do the assessment afresh. [Art. 226]

Centum Finance Ltd. v. NFAC(2021) 283 Taxman 232 (Delhi) (HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order was set aside-Liberty to Assessing Officer to continue assessment proceedings from stage at which they were positioned when show cause notice was issued. [S. 143(3), Art, 226]

Anju Jalaj Batra v. NEAC (2021) 283 Taxman 81 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing a mandatory draft assessment order-Assessment order, notice of demand and penalty notice was quashed-Revenue was given an opportunity to pass a fresh assessment order in accordance with law. [S. 143(3), 156, 270A, 271AAC, Art. 226]