Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Clarks Future Footwear Centre v. NFAC (2022) 284 Taxman 676 (Delhi)(HC).

S. 144C : Reference to dispute resolution panel-Order passed without waiting for expiry of time period provided-Order was quashed-Directed to pass a fresh assessment. [S. 144B(1) (xvi)(b), Art. 226]

Unisource Hydro Carbon Services (P.) Ltd. v. UOI (2022) 284 Taxman 21 (Cal) (HC)

S. 144B : Faceless assessment-Personal hearing-Series of adjournments were granted on prayer of petitioner from time-to-time and petitioner did not comply with many notices-Petition was dismissed. [Art. 226]

Sudev Industries Ltd. v. NFAC (2022) 284 Taxman 214 (Delhi)(HC)

S. 144B : Faceless Assessment-Opportunity of hearing-Violation of principle of natural justice-Order was set aside-Directed to pass reasoned order in accordance with law. [S. 144B(7), Art. 226]

Devanshu Infin Ltd. v. NEAC (2022) 284 Taxman 36 (Delhi)(HC)

S. 144B : Faceless Assessment-Personal hearing-Opportunity of personal hearing was not provided-Order was set aside and remanded to Assessing Officer for adjudication afresh. [S. 144B(7), Art. 226]

Dar Housing Ltd. v. NEAC (2022) 441 ITR 685 / 284 Taxman 55 / (Delhi)(HC)

S. 144B : Faceless Assessment-Personal hearing-Order passed without giving an opportunity of personal hearing-Order was set aside-Directed to pass reasoned order in accordance with law.[S. 143(3), 143(3A), 143(3B), 144B(7), Art. 226]

Swapna Manuel v. ACIT (2022) 284 Taxman 651 (Mad.)(HC)

S. 144 : Best judgment assessment-Show cause notice-The Assessee sought two weeks time to respond the notice-Less than on day notice was given-Principle of natural justice is violated-Order was quashed and remanded back for de novo assessment [S. 142(1), 147, Art. 226]

Agrawal Global Infratech (P.) Ltd. v. UOI (2022) 284 Taxman 380 (Chhattisgarh)(HC)

S. 143(3) : Assessment-Appeal-Commissioner (Appeals)-When appeal is pending writ against the assessment order is held to be not maintainable. [S. 156, 246A, 251, Art. 226]

Anavilasam Service Co-operative Bank Ltd. v. ACIT (2022) 284 Taxman 666 (Ker.)(HC)

S. 143(3) : Assessment-Order passed without considering the reply filed by the assessee-Violation of principle of natural justice-Order was set aside. [S. 80P(2)(d), Art. 226]

PCIT v. Mphasis Ltd (2021) 133 taxmann.com 274/( 2022) 446 ITR 361 (Karn.)(HC) Editorial : SLP of revenue is dismissed ; PCIT v. Mphasis Ltd (2022) 284 Taxman 458 (SC)

S. 92C : Transfer pricing-Arm’s length price-Adjustment of filters, etc-No substantial question of law. [S. 92CA, 260A]

Je Energy Ventures (P) Ltd. v. Dy. CIT (2022) 284 Taxman 634 (All.)(HC)

S. 92B : Transfer pricing-International transaction-Corporate guarantee-Substantial question of law admitted by High Court. [S. 92C, 260A]