S. 144B : Faceless Assessment – Order set aside by the Appellate Tribunal of Cochin Bench – Notice issued by the Faceless assessment unit from Delhi – Notice issued under faceless assessment Scheme was stayed- Respondent was directed to initiate proceedings for personal hearing by the original Assessing Officer . [ Art. 226 ]
S. 144B : Faceless Assessment – Natural justice – Personal hearing – Once an request is made for personal hearing , the Officer in charge ordinarily has to grant a personal hearing [ S. 143(), 144B(7), Art , 226 ]
S. 144B : Faceless Assessment – Natural justice – Adjournment request was not considered – Order was passed before the expiry of time given in show cause notice Show cause notice – cum -draft assessment order was set aside .[ S.143(3), Art. 226 ]
S. 144B : Faceless Assessment – Natural justice – Order passed without issuing a show cause notice -cum draft assessment order- Mandatory requirement – Order was set aside.[ S. 143(3), 144B(7) (vii), 156 , 270A , Art. 226 ]
S. 144B : Faceless Assessment – Natural justice -Variation in taxable income – Order passed without according a personal hearing – Order vitiated -Order was set aside.[ S. 143(3), 144B(7) (vii), 156 , 270A , Art. 226 ]
S. 143(3): Assessment – Cash credit – Personal hearing was not given – Violation of principle of natural justice – Order was set aside. [ S.68, 220 ]
S. 143(2) : Assessment – Notice – Additions are made without issue of notice – Matter was remanded [ S. 143 (3) ]
S. 115JB : Book profit – Exempt income – Disallowance of expenditure made under section – No addition can be made while computing book profits-Reduction of provision for bad and doubtful debt written back- Addition cannot be made for purpose of computing book profit . [ S.14A, 36( 1) (vii) ]
S. 115JB : Book profit – Power generating company –Additional ground – Provision is not applicable .[ S. 254(1) ]
S. 115A : Foreign companies – Tax – Royalty –Entitled to adopt rate of tax payable on royalty income in respect of both agreements entered into before 1-6-2005 as on or after 1-6-2005 as per provisions of section 115A(1)(b) or provisions of Article 12 of Indo-US DTAA, which were more beneficial- DTAA -India -USA [ S.90 , Art , 12 ]