S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Addition was made without issuing notice-cum draft assessment order-Order was quashed-Matter remanded [S. 144B(7), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Personal hearing-Video conferencing-Order passed without providing it with an opportunity of hearing by not following prescribed procedure for faceless assessment-Assessment order was quashed-Matter remanded. [S. 80P, 144B(7), Art. 226]

S. 144B : Faceless Assessment-Reassessment-Ex-parte order-Notice uploaded only in web portal-Demise of father-Order was set aside and remanded. [S. 147, 148, Art. 226]

S. 144B : Faceless Assessment-Reassessment-Ex parte order-Natural justice-Permitted to put in their objections against assessment order which was to be treated as draft assessment order and after filing of objections Assessing Officer shall proceed to complete assessment. [S. 147, 148, Art. 226]

S. 143(3) : Assessment-Search and seizure-Opportunity of hearing-Alternative remedy-Writ petition was dismissed. [S. 127, 153A, Art. 226]

S. 143(2) : Assessment-Notice-Jurisdiction-Transferred from Assessing Officer, Circle VIII to Assessing Officer, Circle 8(1)-Notice under section 143(2) was issued by ACIT, who had no jurisdiction over assessee-Assessment order was set aside. [S. 124(3)(a), 143(3), 144, Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Pre-decisional hearing-Principle of natural justice-No opportunity of hearing was given before directing to get its accounts audited-order was quashed. [Art. 226]

S. 115JB : Book profit-Minimum alternate tax-Electricity companies-Provisions of section 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to an electricity generating company.

S. 115JB : Book profit-Minimum alternate tax-Banking companies-Provision is not applicable. [Companies Act, 1956, S. 211(1)]

S. 68 : Cash credits-Search-Statement of director-Deletion of addition is held to be justified. [S. 132, 153A]