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),263, 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)]

S. 90 :Double taxation relief-A non-resident is entitled to the credit of Tax Deducted at Source (TDS) even if the income on which the tax was deducted was not offered to tax in India, provided the income is not taxable under the provisions of Section 90 of the Income Tax Act, 1961-Directed to refund of TDS along with interest. S. 143(3), 155(14). 264,Form 26AS Art. 226]