S. 147 : Reassessment-Unexplained investments-Search and Seizure-Tribunal setting aside additions-SLP of Revenue is dismissed. [S. 69B, 148, 153C, Art. 136]
S. 147 : Reassessment-Unexplained investments-Search and Seizure-Tribunal setting aside additions-SLP of Revenue is dismissed. [S. 69B, 148, 153C, Art. 136]
S. 144B : Faceless Assessment-Variation in income-Violation of Principles of natural Justice-Order set aside. [Art. 226]
S. 144B : Faceless Assessment–Draft assessment-Opportunity of personal hearing not granted-Assessment order is seta side. [S. 144B(6)(vii), 144B(6)(viii), Art. 226]
S. 144B : Faceless Assessment-Variations in income returned-Notice must be issued-Existence of alternate remedy-Not an absolute bar for issue of writ. [S. 144B(1)(xii)(b), Art. 226]
S. 144B : Faceless Assessment-Draft assessment order-Failure to serve copy of draft assessment order-Assessment invalid-SLP of Revenue is dismissed. [S. 144B(1)(xvi) Art. 136]
S. 144 : Best judgment assessment-Order passed without giving an opportunity to be heard-Violation of principles of natural justice-Order is not valid [S. 142(1), 153, Art. 226]
S. 143(3) : Assessment-Amalgamation-Intimated to Income-Tax Authorities-Notice and order in name of company which had ceased to exist-Not valid. [S. 144B, Art. 226]
S. 143(3) : Assessment-Bogus purchases-Income from undisclosed sources-Report of Sales Tax Department-Appeal dismissed by High Court-SLP of revenue is dismissed. [S. 69C, 145(3), 260A, Art. 136]
S. 143(3) : Assessment-Notice-Jurisdiction-High Court setting aside notice-Question of limitation is not to be raised-The High Court of the Orissa high court is modified. [S. 124(3), 142(1) 143(2)]
S. 119 : Central Board of Direct Taxes-Return-Delay in filing of return-Refund-Condonation of delay-Non-Resident-Aware of process of filing return of income-No genuine hardship or reasonable case fir late filing of the return-No violation of principles of natural Justice-Order sustainable. [S. 119(2)b), 139, 237 Art. 226]