S. 144B : Faceless Assessment-Principles of natural justice-At least 21 days time should be given to file reply-Legislative Intent is to provide an opportunity of being heard to the assessee before passing any orders, which are prejudicial to their rights/interests-It is bounden duty of the Assessing Officer to pass a detailed order, providing reasons for rejection of the contention of the assessee-Matter restored to the file of the AO as the assessee was granted time of 5 days only without referring to opportunity of personal hearing.[Art. 226]

S.144B: Faceless assessment-Assessment order passed without issuing draft assessment order, matter remitted to pass a fresh order per law.[S. 148, Art. 226]

S. 143(3): Assessment-Principles of natural justice-Cross examination not granted by the Assessing Officer-Order of the Tribunal setting aside the assessment was upheld by the High Court. [S. 260A]

S. 143(3): Assessment-Assessment order passed in spite of valid objections pending before DRP is bad in law.[S.144C, Art. 226]

S. 143(3) : Assessment-Limited scrutiny-Issue decided by AO with respect to carry forward of losses was not part of limited scrutiny for which assessment was directed to be scrutinised, since AO did not abide by Instruction No. 5/2016, dated 14-07-2016 and exceeded his jurisdiction, disallowance made with respect to carry forward of losses was to be deleted.[S. 72, 260A]

S. 143(2): Assessment-Notice-Defective return-Date of filing of original return under section 139(1) was to be considered for purpose of computing period of limitation under sections 143(2) and 142(1), and not date on which defects actually came to be removed under section 139(9)-Notice is quashed. [S. 143(2), 139(1), 139(9)

S.142 (2A): Inquiry before assessment-Special audit-Limitation-Power to extend time limit for submitting audit report lies with the assessing officer and not the Commissioner-Appeal of the Revenue is dismissed. [S. 132 142(2C), 153A, 153B, 260A]

S. 132 : Search and seizure-No incriminating material found during the course of search action-Completed assessment cannot be reopened.[S. 153A, 260A]

S. 119 : Central Board of Direct Taxes-Instructions-Extension of time for filing of return-Seeking condonation of delay in filing return of income-Principal CCIT should have taken lenient view in considering difficulties faced by assessee-due to Covid-19.[S.119(2)(a), 139, Art.226]

S. 119: Central Board of Direct Taxes-Instructions-Quasi-judicial authorities-Order should be a speaking order granting a reasonable opportunity of being heard. [S.119(2)(b), Art. 226]