S. 144B: Faceless Assessment-Natural justice-Failure to give reasonable opportunity of hearing-Assessment order, consequential demand notice and penalty notices/order were liable to be quashed, and matter remanded for de novo consideration with directions to issue fresh show-cause notice, grant reasonable opportunity including personal hearing, and pass a speaking order. [S 144B(6)(vii), Art. 226]

S. 144B: Faceless Assessment-Principle of natural justice-Only three days to respond to the notice-Assessment order was quashed, and proceedings were to be remanded to the Assessing Officer to pass a fresh assessment order.[S. 119(2)(b), 144B(1)(xvi, Art. 226]

S. 144B : Faceless Assessment-Assessment order was completed by Jurisdictional Assessing Officer-Amended provisions of section 144B inserted by Finance Act, 2021 mandated that assessments under section 143(3) be carried out in a faceless manner and the department was unable to show any reason for not following such mandatory procedure-assessment order was set aside-Violation of principle of natural justice was not accepted. [S.40A(3) 68, Art.226]

S. 143(3): Assessment-Demerger-Amalgamation-Effect of order of Tribunal or court in respect of business reorganisation-Post-completion of assessment that considered modified return under section 170A, Assessing Officer had become functus officio and lacked jurisdiction to reassess the same matter by issuing fresh notices-Ad interim relief was granted. [S. 143(2), 170A, Art. 226]

S. 143(3): Assessment-Merger-Amalgamation-Final assessment order was passed in the name of a non-existent entity; the order was quashed. [S. 144C, 260A]

S. 132B: Application of seized or requisitioned assets-Search and seizure-Seizure of jewellery-Liability was settled under Vivad Se Vishwas Scheme-Continued detention of jewellery on tax demand of joint locker holder was held to be illegal-Directed to release the jewellery. [S. 132, 153A, Art. 226]

S. 132: Search and seizure-Panchanama-Stock in trade-Gold jewellery was in custody of IT Department long before Panchanama was prepared and it was shown that said jewellery was stock-in-trade of assessee-Action taken by IT Department was contrary to law-Panchanama and consequential order dated 14-3-2025 were quashed and said seized gold jewellery was to be released to the assessee. [S. 131(IA), Art. 226]

S. 131 : Power regarding discovery, production of evidence, etc.-Authorities mentioned in section 131 are vested with the same powers as are vested in a court under the Code of Civil Procedure, 1908, which includes enforcing attendance of any person and examining him on oath-Tribunal was not justified in holding that statements recorded under section 131 had no evidentiary value merely on that ground. [S. 68, 254(1), Code of Civil Procedure, 1908]

S. 119: Central Board of Direct Taxes-Circular-Co-operative housing Society-Delay in filing of return-Order of CIT rejecting application of assessee-society seeking condonation of delay was to be set aside-Assessee was allowed to file a fresh return within a period of one month-[S.80P, 119(2)(b), 139, Art. 226]

S. 119: Central Board of Direct Taxes-Circular-Property held for charitable purposes-Property held for charitable purposes-Delay of 1128 days-Form No 10B-Change of Chartered Accountant-Delay was condoned-Directed to grant exemption in accordance with law. [S.11, 119(2)(b), 139(4), 143(1), Art. 226]