S. 144B : Faceless Assessment –Failure to issue show cause notice and draft assessment order —Order of High Court is not erroneous -Judgment modified and matter remanded to Assessing Officer to pass fresh assessment order. [144B(1) (xvib), Art. 132, 226]
S. 144B : Faceless Assessment-Failure to serve draft assessment order -Department was allowed to file Review Petition before High Court to consider effect of omission of Section 144B(9) with effect from 1-4-2021. [S. 144B(9), Art. 136, Art. 226]
S. 144B : Faceless Assessment –Failure to issue notice and draft assessment order – Judgment modified and matter remanded to Assessing Officer. [144B(1) (xvib), Art,136, 226]
S. 133A : Power of survey -Residential premises -Held to be valid -SLP of assessee is dismissed. [S. 260A, Art. 136]
S. 132B : Application of seized or requisitioned assets -Failure to deal with application for release of seized articles -Direction by High Court to consider application. [S. 132, Art. 226]
S. 132(4) : Search and seizure – Statement on oath-Undisclosed investment-Retraction of statement-Opportunity of cross-examination was not given – Merely on the basis of statement addition is not justified. [S. 69, 132, 260A]
S. 127 : Power to transfer cases -Kolkata to Delhi – Opportunity of hearing was given – Transfer for purposes of Co-Ordinated and detailed Investigation -Order of transfer was valid. [S. 127 (2), 132, 133A, Art. 226]
S. 127 : Power to transfer cases -Kolkata to Delhi -Natural justice – Failure to give an opportunity -Order was set aside.[S. 127(2), 132, 133A, Art, 226]
S. 127 : Power to transfer cases -Kolkata to Delhi – Search and seizure -Survey – Opportunity of hearing was given – Transfer for purposes of Co-Ordinated and detailed Investigation -Order of transfer was valid- The assessee has no right to be assessed under the Income-tax Act, 1961 in a particular area or locality- An order of transfer is purely in the nature of an administrative order passed for consideration of convenience of the Department and no possible prejudice can be involved when the cases have been transferred [S. 127 (2), 132, 133A Art.226]
S. 127 : Power to transfer cases -SLP dismissed – Observations of High Court to have no reflection on merits.[S. 127(2), 132, 133A Art. 136, 226]