S.147: Reassessment-After the expiry of four years-Change of opinion-Reopening notice was held to be invalid and was quashed.[S. 40(a)(ia), 80P, 148 Art. 226]
S.147: Reassessment-After the expiry of four years-Change of opinion-Reopening notice was held to be invalid and was quashed.[S. 40(a)(ia), 80P, 148 Art. 226]
S. 147: Reassessment-After the expiry of four years-Tangible material-Information regarding undisclosed funds routed through tax-haven companies-Reopening valid.[S. 69A, Art. 226]
S.147: Reassessment-After the expiry of four years-Expenditure incurred on gift articles-No failure to disclose material facts-Reopening quashed.[S. 37(1), 148, Art. 226]
S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Subsequent tax residency certificate-Reopening invalid.[S. 6, Art. 226]
S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment quashed.[S. 36(1)(vii), 148, Art. 226]
S. 144C: Reference to dispute resolution panel-Draft assessment order-Final assessment order had been directly passed by a Faceless Officer without serving a draft assessment order on the assessee to enable it to approach the DRP; it was in clear violation not only of the provisions of section 144C but also of section 144B(1)(xxi) to (xxix) and thus, the final assessment order was set aside. [S. 144B(1)(xxi) Art. 226]
S. 144C: Reference to dispute resolution panel-Objections before DRP-Objections filed before DRP were not considered-limited relief that the order was set aside and revive objections filed by the assessee before DRP. [S. 143, Art. 226]
S. 144B: Faceless assessment-Non-consideration of reply and personal hearing. The assessment order was set aside, and the matter was restored to NFAC with a direction to consider the reply and grant personal hearing before passing the assessment order. [S. 143, 144B(1)(xv), 144B(6)(vii), Art. 226]
S. 144B: Faceless Assessment-Personal hearing-Specific request for video-conference hearing ignored-Assessment order illegal and non est.[S. 143, 115BBE, Art. 226]
S. 143 (3): Assessment-Insolvency proceedings-Resolution Plan approved by NCLT-Claims not forming part of the Resolution Plan extinguished-Notices issued thereafter for pre-approval of statutory dues without jurisdiction.[S. 142, 143(2), IBC, S. 31]