S. 144B : Faceless Assessment-Personal hearing-Mere creation of video conferencing meeting ID/Link does not absolve Faceless Assessment Unit from discharging its responsibility of offering personal hearing and meeting ID/Link is required to be disclosed/shared, for assessee to log in to said ID/Link, for ensuring compliance of statutory provision of personal hearing as provided for in section 144B(6)(viii)-Assessment order is set aside and matter was remanded back to the Assessing Officer. [S. 144B(6)(viii), Art. 226]

S. 144 : Best judgment assessment-Shift of business premises-Notices were served on old address-Matter remanded to the file of the Assessing Officer, who shall pass final assessment orders on merits after giving a reasonable opportunity of hearing.[S. 143(3), Art. 226]

S. 143 (3): Assessment-Cash credits-Principle of natural justice-Personal hearing is not granted though video conference-In view of Circular dated 6-9-2019 where personal hearing was not technically possible through video conference, then personal hearing ought to be conducted in a designated area in Income-tax office-Matter remanded back to Assessing Officer to give opportunity of hearing to assessee.[S. 68, 263, Art. 226]

S. 143 (3): Assessment-Merger-Assessment order in the name of transferor company is quashed and set aside. [S. 148, Art. 226]

S. 132(3) : Search and seizure-Prohibitory order-Article-Liquor-Contention of Revenue that liquor cannot be included in the expression of valuable article is rejected-Order issued under section 132(3) is quashed on the ground that Revenue could have invoked section 132(1) of the Act-SLP of Revenue is dismissed. [S. 132, Art. 136]

S. 127 : Power to transfer cases-Search-From ITO Delhi to DCIT, Karnal Haryana-Incriminating material-Transfer of case on grounds of administrative convenience and meaningful assessment-Writ petition is dismissed. [S. 124,131(IA), 132, Art, 136]

S. 127 : Power to transfer cases-Opportunity of hearing-No reasonable opportunity had been provided before transferring case and officer of Bangalore to Delhi-Order of single Judge is affirmed.[S. 124, Art. 226]

S. 127 : Power to transfer cases-Opportunity of hearing-Bangalore to Delhi-High Court held that no opportunity of hearing was given-Order High Court is affirmed-SLP of Revenue is dismissed.[S. 124, Art. 136]

S. 127 : Power to transfer cases-Search-From ITO Delhi to DCIT,Karnal Haryana-Incriminating material-Transfer of case on grounds of administrative convenience and meaningful assessment-SLP is dismissed.[S. 124, 131(IA), 132, Art, 136]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Online market support services-Allocation of expenses-Expenditure for un-allocable costs could be allocated on basis of proportionate turnover of concerned segment-Open to accept one or other principle i.e turnover method or headcount method-Choice of assessee in relying upon headcount principle per se could not be rejected-SLP of Revenue is dismissed due to low tax effect.[Art. 136]