Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


YCD Industries . v. National Faceless Assessment Centre (2021) 437 ITR 119 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Opportunity of hearing was not granted-Order was set aside. [S. 115BBEE, 156, 270A, 274]

SDS Infratech Pvt. Ltd. v. National Faceless Assessment Centre (2021) 437 ITR 314 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Video conferencing-Variation of income is proposed-Matter remitted back to Assessing Officer to grant opportunity of hearing. [S. 144B(7), Art. 226]

Satia Industries Limited v. National Faceless Assessment Centre (2021) 437 ITR 126 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Variation in income-Personal hearing. [S. 144B(7)(vii), 156, 270A, Art. 226]

Ritnand Balved Education Foundation (Umbrella Organization of Amity Group of Institutions) v. National Faceless Assessment Centre (2021) 437 ITR 114 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Variation in income-Personal hearing was not given-Order, notice of demand and penalty notices were stayed. [S. 144B(7)(vii), 156, Art. 226]

Orissa Stevedores Ltd. v UOI (2021)437 ITR 693 / 203 DTR 353/ 321 CTR 727 (Orissa)(HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order was not passed-Assessment order and demand notice was set aside. [S. 143(3), 144B(1)(xvi), 156, Art. 226]

Lokesh Constructions P. Ltd. v. ACIT (2021) 437 ITR 123 / 202 DTR 149/ 321 CTR 110 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Order passed without issuing notice and draft assessment order-Assessment order and consequential orders and notices are set aside [S. 143(3), 156, 270A, 274, Art. 226]

Lemon Tree Hotels Limited v. National Faceless Asst. Centre (2021) 437 ITR 111 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment order and subsequent notices were stayed. [S. 143 (3), 144B(7), 156, 270A, 274, Art. 226]

Dj Surfactants v. National E-Assessment Centre (2021) 437 ITR 519 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Order passed without considering the reply of assessee and draft assessment order-Order was set aside [S.68, 143(3), Art. 226]

Sureshkumar S. Lakhotia v. National E-Assessment Centre (2021) 438 ITR 225 /(2022) 284 Taxman 340 (Bom.)(HC)

S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Order was set aside. [Art. 226]

M. Thirugnanam v. ACIT (2021) 282 Taxman 481 (Mad.)(HC)

S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]