S. 144B : Faceless Assessment-Pendency of appeal before CIT(A)-Direction is issued to the appellate authority to pass an appropriate order on the merits and in accordance with law, after affording an opportunity of personal hearing to the assessee within a period of twelve weeks. [S. 144B(1) (xii), 246A, Art. 226]

S. 144 : Best judgment assessment-Reassessment-Schedule Tribes-Investment in mutual funds-Return not filed-Not responded to the notice-Alternative remedy-Writ petition is dismissed.[S. 10(26), 139(1),139(4C), 147, 148. Art. 226]

S. 143(3): Assessment-Order passed without giving assessee an adequate of opportunity of being heard-Order is not valid-The Assessing Officer is directed to pass an appropriate order as per law. [Art.226]

S. 143(3) : Assessment-Unexplained expenditure-Purchase of bullion/jewellery-Question of fact-Writ petition is dismissed.[S.69C, 144B,Central Goods and Service Tax Rules, 2017, Notification No. 12 of 2018 (Central Tax (2018) GSTR (St)1, Art. 226]

S. 143(3) : Assessment-Limited scrutiny assessment-Assessing Officer had initially issued notice under section 143(2) for a limited scrutiny on three aspects-Assessing Officer could not have expanded scope of scrutiny without prior to obtaining approval for a complete scrutiny from appropriate authority. [S.119, 143(2), 260A]

S. 119 : Central Board of Direct Taxes-Circular-Defective return-Genuine hardship-Lock down period-Delay in filing application for rectification of error committed in return of income is condoned. [S. 44ADA, 119(2)(b),139(5), 139(9), 154, Art. 226]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-
International transaction-Foreign exchange gains/loss-Operating income/loss is proper-Comparable-Exclusion of comparable is proper. [S. 260A]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Comparable-Gains arising due to fluctuation in rate of foreign exchange-Income-safe harbour

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-
International transaction-Methods for determination of most appropriate method-Internal TNMM and not CUP method-Appellate authorities are not precluded from adopting a method different from that adopted by the assessee in the transfer pricing report-Order of Tribunal is affirmed-No substantial question of law. [S.260A]

S. 45 : Capital gains-Transfer-Part performance of contract-Joint development agreement-No accrual-Not registered-Ownership is retained-Possessing is parted for limited purpose of development-Not liable to be assessed as capital gains.[S. 2(47)(v),153A, 153C, Registration Act, 1908, S.17(IA), 49, Transfer of Property Act, 1882, S 53A]