S. 144B : Faceless Assessment-Natural justice-less than two days to reply-Personal hearing was not given-Stricture-The Assessing Officer could not care for the assessee and was not even conscious of what he was actually doing-This is a pure form of harassment of the assessee, a tax payer-The entire approach smacks of high handedness and don’t care attitude-Directed the Assessing Officer to pay a sum of Rs 25, 000 as cost from his salary /personal bank account to PM Care fund-The matter shall be placed before different from the Officer who had passed the impugned order dated 22-4 2021-Order was set aside for denovo consideration. [Art. 226]

S. 144B : Faceless Assessment-Natural justice-Draft Assessment order-Video Conferencing.-Request for personal hearing was not granted-Order was quashed and set aside-Directed to pass the order after granting personal hearing. [Art. 226]

S. 144B : Faceless Assessment-Natural Justice-Personal hearing not given-Order was quashed and set aside-Directed to grant personal hearing. [Art. 226]

S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Show cause-cum-draft Assessment order-Order was set aside. [Art. 226]

S. 144B : Faceless Assessment-Natural justice-Sufficient time was not given to petitioner to respond assessment order-Matter is remand to the stage when the draft assessment order was issued. [S. 147, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Tribunal decided the issue in favour of assessee in earlier years-Order of Tribunal binding on the Assessing Officer though the matter is pending for admission before High Court-Re assessment notice based on the order of earlier years is bad in law-Assessing Officer cannot rely on assessment orders which are non existing because these orders have been held unjustified by the ITAT. [S. 143(1), 148, Art. 226]

S. 270A : Penalty for under-Reporting and misreporting of income-Pendency of appeal before Commissioner (Appeals)-Oder imposing the penalty was not valid-The concerned Assessing Officer may take further steps in accordance with law after the appeal is disposed by CIT (A) as far as it relates to penalty provisions under Section 270A of the Act-Faceless Assessment Officer was directed to pay a sum of Rs 10,000 from his personal account to ‘PM Care Fund ‘. [S. 144(C)(3), 246A, 275, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to verify fall in gross profit-Revision of order is not valid-Order of Tribunal is affirmed. [S. 260A]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Department had withdrawn the Appeal that was pending before the Tribunal based on a Circular No 3 of 2018 dt. 11-7-2018 (2018) 405 ITR 29(St)-Later the Circular was amended and exceptions were added-Department filed miscellaneous application to recall the withdrawn appeal-The Writ petition of Revenue was dismissed. [Art. 226]

S. 195 : Deduction at source-Non-resident-Collection agent in respect of monies receivable from Indian customers by its Associated enterprise a UAE registered entity-Failure to deduct tax at source-Oder was quashed without making any observations on the merits of the case-Assessing Officer was directed to pass fresh order after giving a reasonable opportunity to the assessee-DTAA-India-UAE. [S. 133(6), 201(1), 201(1A), Art. 5(4), Art. 226]