S. 144C: Reference to dispute resolution panel-Draft assessment order-Final assessment order had been directly passed by a Faceless Officer without serving a draft assessment order on the assessee to enable it to approach the DRP; it was in clear violation not only of the provisions of section 144C but also of section 144B(1)(xxi) to (xxix) and thus, the final assessment order was set aside. [S. 144B(1)(xxi) Art. 226]

S. 144C: Reference to dispute resolution panel-Objections before DRP-Objections filed before DRP were not considered-limited relief that the order was set aside and revive objections filed by the assessee before DRP. [S. 143, Art. 226]

S. 144B: Faceless assessment-Non-consideration of reply and personal hearing. The assessment order was set aside, and the matter was restored to NFAC with a direction to consider the reply and grant personal hearing before passing the assessment order. [S. 143, 144B(1)(xv), 144B(6)(vii), Art. 226]

S. 144B: Faceless Assessment-Personal hearing-Specific request for video-conference hearing ignored-Assessment order illegal and non est.[S. 143, 115BBE, Art. 226]

S. 143 (3): Assessment-Insolvency proceedings-Resolution Plan approved by NCLT-Claims not forming part of the Resolution Plan extinguished-Notices issued thereafter for pre-approval of statutory dues without jurisdiction.[S. 142, 143(2), IBC, S. 31]

S.143(3): Assessment-Alternative remedy-No extraordinary circumstances warranting interference under writ jurisdiction-The writ petition was dismissed. [S. 246A, Art. 226]

S. 143(3) : Assessment-Undisclosed investments-Opportunity of hearing-One day’s time to respond to show-cause notice-Violation of natural justice-Matter remanded.[S. 69B, 144B, Art. 226]

S. 143(3): Assessment-Non-existent entity-Merger-Notice and assessment in the name of transferor company-Invalid-Order of Tribunal affirmed.[S.147.260A, 292B]

S. 143(1): Assessment-Intimation-Writ petition challenging huge demand-Where intimation was appealable under section 246A and no mandatory pre-deposit was required for filing an appeal, the High Court could not interfere in writ jurisdiction merely because a huge demand was raised. [S. 246A, Art. 226]

S. 139: Return of income-Invalid return-Non-filing of audit report-Order of CPC-Writ petition-Alternate remedy-Directed to avail the alternate remedy under section 264. [S. 44AB, 139((9),143(1), 264,Art. 226]