S. 144B : Faceless Assessment-Natural justice-Video hearing-Personal hearing was not granted-Time for passing assessment was extended-Order and notice of demand and notice initiating penalty proceedings were set aside. [S. 143(3), 156, 271AAC(1), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Order was passed enhancing the income without following the procedure-Stay was granted till next date. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Order was passed without considering the request for an adjournment-Pending the final disposal the assessment order, notice of demand and penalty proceedings are stayed. [S. 143(3), 270A, 271AAC, Art. 226 ]

S. 143(3) : Assessment-Co-operative societies-Denial of exemption-Binding precedent-Failure to follow the judgement of Supreme Court-Alternative remedy-Judgement of single judge was set aside-The Assessing Officer was directed to redo the assessment after hearing the parties. [S. 80P(2)(a)(i), Art. 226]

S. 143(3) : Assessment-Validity-Natural justice-Cash credits-Foreign in ward remittances-E-filing portal was dysfunctional-Order set aside. [S. 68, 115BBE, 143(2), 156, Art. 226]

S. 143(3) : Assessment-Validity-Order passed after death-After conclusion of submission before passing of order the assessee expired-Order of Tribunal quashing of the order was set aside-The Assessing Officer was directed to issue notice to the legal representatives of the deceased and thereafter pass afresh order of assessment. [S. 159(2)]

S. 132 : Search and seizure-Validity-Authorisation-Reason to believe-Non filing of return-Department can conduct survey at one place and Search at another place-Issue of summons is not mandatory-Search action is held to be valid. [S. 132(1)(c), 132(4), 133A, 153A, 292CC, Art. 226]

S. 92C : Transfer pricing-Arm’s length price-Computation-TNMM-Alternative remedy-Writ to quash the assessment order-Writ is held to be not maintainable. [S. 92CA, Art. 226 ]

S. 37(1) : Business expenditure-Scientific expenditure paid to research association-Condition not satisfied-Alternative claim-Allowable as business expenditure. [S. 35 (1)]

Direct Tax Vivad Se Vishwas Act , 2020

S. 3: Amount payable by declarant – Filing of declaration and particulars to be furnished – Appeal of assessee and department appeal – Option is with the declarant to decide which matter to be settled -Clarification issued by the CBDT is binding on the department – The Department was directed to accept the declaration filed by the assessee only in respect of appeal of assessee [ S. 4, Art , 226 ]