Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Floral Realcon (P) Ltd. v. National Faceless Assessment Centre (2021) 283 Taxman 488 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order set aside. [S. 144B(9), Art. 226]

Faqir Chand v. NEAC (2021) 283 Taxman 51 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Portal was not working-Failure to file reply-Order was passed without giving reasons-Order was set aside. [Art. 226]

Ezhome Service Co-op. Bank Ltd. v. ITO (2021) 283 Taxman 567 (Ker.) (HC)

S. 144B : Faceless Assessment-Violation of principles of natural justice-Reply filed to show cause notice was not considered-Order was quashed-Assessing Officer was directed to re do the assessment afresh. [Art. 226]

Centum Finance Ltd. v. NFAC(2021) 283 Taxman 232 (Delhi) (HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order was set aside-Liberty to Assessing Officer to continue assessment proceedings from stage at which they were positioned when show cause notice was issued. [S. 143(3), Art, 226]

Anju Jalaj Batra v. NEAC (2021) 283 Taxman 81 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing a mandatory draft assessment order-Assessment order, notice of demand and penalty notice was quashed-Revenue was given an opportunity to pass a fresh assessment order in accordance with law. [S. 143(3), 156, 270A, 271AAC, Art. 226]

Akashganga Infraventures India Ltd. v. NFAC (2021) 283 Taxman 37/ (2022)448 ITR 729 (Delhi)(HC) (Delhi) (HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Issue of show cause notice and draft assessment order is mandatory-Assessment order, notice of demand and penalty notice was quashed-Matter was remanded back to Assessing Officer, who shall issue a draft assessment order and thereafter pass a reasoned order in accordance with law. [S. 143(3), 144B(7), 156, 271AAC, Art. 226]

Sathya Jyothi Films v. NFAC (2021) 208 DTR 102 (Mad.)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without giving a reasonable opportunity-Order was quashed and directed to pass appropriate orders on merits in accordance with law. [S. 143(3), Art. 226]

Shreji Investment & Advisory Services v. NFSC (2021) 207 DTR 357 / 323 CTR 505 (Bom.)(HC)

S. 144B : Faceless Assessment-Principle of Natural justice is violated-Cash credits-Order was passed without giving an opportunity of hearing-Order was set aside. [S. 68, 142(1), 143(3), Art. 226]

Shreji Investment & Advisory Services v. NFSC (2021) 207 DTR 357 / 323 CTR 505 (Bom.)(HC)

S. 144B : Faceless Assessment-Principle of Natural justice is violated-Cash credits-Order was passed without giving an opportunity of hearing-Order was set aside. [S. 68, 142(1), 143(3), Art. 226]

Manickam Subramanian v. ACIT (2021) 283 Taxman 32 (Mad.) (HC)

S. 143(3) : Assessment-Cash credits-Natural justice-COVID-19-Failure to grant reasonable opportunity for furnishing details-Assessment order was set aside. [S. 68, 132 Art. 226]