S. 144B : Faceless Assessment-Natural justice-Failure to follow mandatory procedure-Alternative remedy-Writ can be entertained-The assessment order and the notice of demand was quashed and set aside-The matter was remanded to the Assessing Officer who shall issue a show-cause notice along with the draft assessment order granting an opportunity of personal hearing to the assessee as prescribed under section 144B. Matter remanded. [S. 143(3), 144, 144B(1)(xvi)(b), 147, 156, Art. 226]

S. 144B : Faceless Assessment-Natural justice-Effect from 1-4-2021-Objection to draft assessment order must be considered-Order passed without considering objections is held to be not valid. [S. 144B(7), 144B(1)(xii), Art. 226]

S. 144B : Faceless Assessment-Search and seizure-Reopening based on information uploaded on insight portal-Replied the notices-Assessment order passes-Alternative remedy-Writ against the assessment order is held to be not maintainable. [S. 147, 148, 153C, Art. 226]

S. 144B : Faceless Assessment-Natural justice-Order passed without giving opportunity to file reply to show-cause notice-Assessment order and consequent demand notice and penalty notice set aside. [S. 143(3), 156, 271(1)(c), Art. 226]

S. 144B : Faceless Assessment-Failure to issue draft assessment order and give requested opportunity of hearing-Assessment order and consequent notices of demand and penalty set aside-Direction was issued to pass fresh assessment order. [S. 143(3), 144B(1)(xiv), 147, 156, 271(1)(c), 274, Art. 226]

S. 144B : Faceless Assessment-Assessment order passed without providing adequate opportunity to be heard-Order is held to be not valid-The matter was remanded back to the Assessing Officer. [S. 143(3), 144, 144B(9), Art. 226]

S. 144B : Faceless Assessment-Opportunity of personal hearing was not given-Assessment order and consequential demand and penalty notices set aside-Matter remanded. [S. 143(3), 144B(7), 156, Art. 226]

S. 144B : Faceless Assessment-Violation of principles of natural justice-Final order passed without issuing show-cause notice-cum draft assessment order-Assessment order and consequent notices of demand and penalty set aside. [S. 144, 156, 270A, 271AAC(1), Art. 226]

S. 143(3) : Assessment-Income-Deduction of tax at source-discrepancy in tax deducted at source certificates-Receipts as in form 26AS generated by department to be taken into consideration and not receipts as in form 16a issued by payer-Order of Tribunal affirmed. [S. 4, 260A, Form 16A, Form 26AS]

S. 132 : Search and seizure-Reason to believe-Documents necessary for investigation-Search proceedings valid-Noting information received as well as recording of reasons followed-Notice under section 153A was valid-Satisfaction by jurisdictional Assessing Officer that books of account or documents seized relate to such third person-Notice under section 153C is valid-Transfer of case-Co-ordination and centralisation of assessment proceeding-Transfer is valid-Recovery of tax-Provisional attachment was valid. [S. 127, 153A, 153C, 281B, Code of Criminal Procedure, 1973, Rule 112, Art, 226]