S. 144B : Faceless Assessment-Violation of principle of natural justice-Failure to file the submission-Technical glitch on E. Portal-Directed to file fresh submission-and pass the order in accordance with law.[S. 144, 147, 148, Art. 226]
S. 144B : Faceless Assessment-Violation of principle of natural justice-Failure to file the submission-Technical glitch on E. Portal-Directed to file fresh submission-and pass the order in accordance with law.[S. 144, 147, 148, Art. 226]
S. 144 : Best judgment assessment-Reassessment-Principles of natural justice-Order passed without giving sufficient time for filing objections-Order is set aside. [S. 147, 148, Art. 226]
S. 143(3) : Assessment-Directed to disposal of application within six weeks-Assessment proceedings are stayed for four weeks. [Art. 226]
S. 143(3) : Assessment-Merger-Intimated to Department Authorities-Order of assessment on company which had merged and ceased to exist-Order is not valid-Not curable defect. [S. 143(2), 292B]
S. 142(2A) : Inquiry before assessment-Special audit-Remuneration of special auditor to be determined by competent authorities of department-Micro and Small Enterprises Facilitation Council has no jurisdiction to refer to arbitration though Chartered Accountant firm registered as micro enterprise. [S. 142(2D), Rule 14B, Micro, Small and Medium Enterprises Development Act, 2006, S. 2(d), 15,18(3), 20, 24, Art. 226]
S. 139 : Return of income-Permanent Account Number as association of persons-Application for new Permanent Account as charitable organisation-Earlier permanent Account Number is not surrendered-Assessment is valid. [S. 12AA, 139A, Art. 226]
S. 132 : Search and seizure-Territorial jurisdiction-Notification No. S. O. 2914(E) Dated 13-11-2014-Extension of territorial jurisdiction only in respect of place of search-No extension of territorial jurisdiction with regard to assesses-Search warrant in form no 45 issued by Deputy Director (Investigation)Bangalore and the assessee is in jurisdiction of Officers of Chennai-Search action is held to be illegal. [S. 120,132(IA), Form No 45, Art. 226]
S. 119 : Central Board of Direct Taxes-Return-Delay in filing return-Genuine hardship-Delay of 15 days-Board is directed to consider the application for condonation of delay. [S.119(2)(b),139, Form No 10IC, Art. 226]
S. 80IC : Special category States-Manufacture-Production–Most of manufacture carried out outside specified area-Not entitled to deduction.
S. 80IC : Special category States-Backward area-Value added tax remission-Eligible for deduction.