S. 144B : Faceless Assessment -Failure to serve draft assessment order- Order set aside -Order of High Court affirmed -SLP of Revenue dismissed -Liberty is given to the Revenue to proceed in accordance with the law. [Art. 136, 226]
S. 144B : Faceless Assessment -Failure to serve draft assessment order- Order set aside -Order of High Court affirmed -SLP of Revenue dismissed -Liberty is given to the Revenue to proceed in accordance with the law. [Art. 136, 226]
S. 144B : Faceless Assessment-Failure to follow procedure-Order declared non-est-liberty is given to the Department to revive the special leave petition in case of difficulty or if the necessity arose. [S. 144B(9), Art. 136, 226]
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]