S. 143 : Assessment – Reassessment – Notice- Reassessment order was passed against an amalgamated company (Non -existing ) company – not procedural defect – Mere participation of the assessee in the assessment proceedings is of no effect as there is no estoppel against law- Such a defect cannot be cured by invoking section 292B – A Writ Petition can be filed in the Bombay High Court against an order passed in Delhi if the assessee is based in Mumbai. The litigant has the right to go to ‘a Court’ where part of cause of action arises. [ S. 147 ,148 , 292B , Art , 226 ]

S. 245 : Refund- Set off of refunds against tax remaining payable –
The Dept has not complied with the requirements of s. 245 of the Act- It is difficult to appreciate the stand of the Dept that the order passed by the high court would not cover/operate over the matters and orders passed by the ITAT, Union of India being not a party to the matter- Such a justification from and the approach of, the authorities is difficult to be approved of which is not in fitness of stature, especially of the state department, which is supposed to act like a model litigant- Directed to refund the amount with interest with in four weeks . [ S. 220 (6), Art ,226 ]

S.254 (1): Appellate Tribunal – Additional ground – Appeal -High Court – Matter remanded to Tribunal by High Court Additional ground was raised when the matter remanded to Appellate Tribunal – Additional ground can be raised – Tribunal is justified in admitting the additional grounds- No question of law – Amalgamation –Merger – Non exiting Company – Issue of notice and Assessment – When a company is merged with another company after the filing of return but before original assessment order is passed and the original order and subsequent order in pursuance of remand from high court, in passed in the old name, is it a curable defect u/s 292B of the Income-tax Act,1961. Matter referred to larger Bench of Delhi high court on a difference of opinion. [ S. 143 (2),143 (3), 144C, 254 (1), 260A, 292B , ITAT R, 11)

S. 153A : Assessment – HSBC Bank Geneva-No addition can be made without any incriminating documents seized in the Course of Search-When the information is not provided by Swiss Competent Authority- No addition can be made as undisclosed asset in Swiss Account- Addition was deleted-Penalty was quashed-DTAA-India-France. [S.90, 132(4), 153B(1)(a), Art.26]S. 153A : Assessment – HSBC Bank Geneva-No addition can be made without any incriminating documents seized in the Course of Search-When the information is not provided by Swiss Competent Authority- No addition can be made as undisclosed asset in Swiss Account- Addition was deleted-Penalty was quashed-DTAA-India-France. [S.90, 132(4), 153B(1)(a), Art.26]

S. 144B : Faceless Assessment – Assessment order was passed without issuing show cause notice or draft assessment order -Violation of principle of natural justice – Alternative remedy is not bar – Operation of assessment order was stayed [S.143 (3), Art , 226 ]

S.144B: Faceless Assessment – Variation in income – Request made to personal hearing was not complied with – System has to be transparent and person administering it have to be accountable- Order was set aside . [ S.142 (1) , Art , 226 ]

S. 143 (3)): Assessment – Faceless assessment – Natural Justice – Order passed during lockdown – Non compliance of notice – High Court by passing interim order stayed the assessment order. [ S. 144 , Art . 226 ]

S. 271D : Penalty-Takes or accepts any loan or deposit-Ignorance of provisions or lack of banking facilities in area-Not accepted as reasonable cause when the assessee doing large scale finance business dealing with public. [S. 269SS, 273B]

S. 271(1)(c) : Penalty-Concealment-Finding in assessment proceedings-Burden of proof-Gift held to be nongenuine-In penalty proceedings revenue authorities have to arrive at independent finding related to concealment of income or inaccurate particular. [S. 68]

S. 254(2A) : Appellate Tribunal-Powers-Stay-Capital gains-Denial of exemption-Deposited a sum of Rs. 15.71 lakhs out of demand of Rs. 61.99 lakhs, and directed to deposit a further sum of Rs.15 lakhs and on such deposit there shall be an order of interim stay till disposal of appeal before Tribunal. [S. 10(38), 45, 254(1), Art. 226]