S. 144B : Faceless Assessment –Principle of natural justice-Failure to issue show cause notice-order of assessment was to be quashed and matter was to be remanded back to stage of issuance of show cause notice by Assessing Officer to assessee so as to enable assessee to request for personal hearing. Matter remanded.[S. 144(8), Art. 226]

S. 144B: Faceless Assessment-Show cause notice along with draft assessment order-Assessment order passed without consideration the adjournment application filed online-Against the principals of natural justice-Order is quashed and set aside-Matter is remanded back. [S.143(3), 144B(1) (vii), Art. 226]

S. 144B: Faceless Assessment-Show cause notice providing 3 days’ time to file reply is in violation of SOP issued by CBDT as well as principals of natural justice-Matter remanded back to the Faceless Assessment unit. [S.143(3), 144B(6), Art. 226]

S. 143(2) : Assessment-Notice –Assessing Officer, ITO Ward-5(3), Kolkata issued a notice under section 143(2)-Assessing Officer, ITO Ward-9(2), Kolkata completed assessment without issuing notice under section 143(2) –Additional ground-Order is bad in law –Order of Tribunal is affirmed. [S. 143(3),260A]

S. 143(2): Assessment-Notice-Issuance of notice under S. 143(2)-Assistant / Deputy Commissioner of Income Tax (IT) is authorized as prescribed income-tax authority to issue the notice-Notice is valid. [Art. 226, R. 12E]

S. 132 : Search and seizure-Return of original documents seized-Until completion of assessment proceedings, petitioner is not entitled for original documents and he is entitled to get only a copy of those documents. [Art.226]

S. 127: Power to transfer cases-Transfer of case from Coimbatore to Kolkata where the search was conducted-The incriminating documents seized had a direct link to Petitioner’s business hence the transfer of the case was justified.[S.132, Art. 226]

S. 119: Central Board of Direct Taxes-Circulars Condonation of delay-Charitable or religious trust-Delay in filing Form 9A due to change in procedure.[S.11(6), 119(2), Form Noo.9A, Art.226]

S. 119: Central Board of Direct Taxes-Circulars-Condonation of delay-Delay of two days in filing the Return of income for Assessment Year 2021-22-Delay is condoned.[S.115BAA, 139, Form No 10-IC, Art.226]

S. 119: Central Board of Direct Taxes-Circulars-Condonation of delay in filing returns within due date-Delay on account of ill health of spouse of Chartered Accountant-Reasonable cause-Delay is condoned. [S.119(2)(b),139, Art. 226]