Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Punjab and Sind Bank v. National Faceless Assessment Centre (2021) 282 Taxman 34 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment order, notice of demand, penalty notices were set aside [S. 143(3), 144B(7), 156, 274, Art, 226]

Piramal Enterprises Ltd. v. Addl.CIT (2021) 282 Taxman 407 / 205 DTR 81/ 322 CTR 370 (Bom.)(HC)

S. 144B : Faceless Assessment-Personal hearing was not granted-Assessment order was not in accordance with law and being non est was to be set aside. [S. 143(3) 144, 144B(1), Art. 226]

Interglobe Enterprises (P) Ltd. v. National Faceless Assessment Centre Delhi (2021) 282 Taxman 357 // (2023) 450 ITR 126 (Delhi) (HC)

S. 144B : Faceless Assessment-Notice and draft assessment order-Natural justice-Opportunity of personal hearing must be given if requested-Matter remanded. [S. 144B(7), Art. 226]

Expert Capital Services (P) Ltd v. National Faceless Assessment Centre (2021) 282 Taxman 131 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Order passed without affording an opportunity of personal hearing-order was set aside. [S. 144B(7), 270A, 271AAC, Art. 226]

Civitech Developers (P) Ltd. v. National E-Assessment Centre, New Delhi (2021) 282 Taxman 360 / ( 2022) 440 ITR 398 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Personal hearing though video link was not granted-Matter was remanded. [S. 144B(7), Art. 226]

YCD Industries . v. National Faceless Assessment Centre (2021) 437 ITR 119 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Opportunity of hearing was not granted-Order was set aside. [S. 115BBEE, 156, 270A, 274]

SDS Infratech Pvt. Ltd. v. National Faceless Assessment Centre (2021) 437 ITR 314 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Video conferencing-Variation of income is proposed-Matter remitted back to Assessing Officer to grant opportunity of hearing. [S. 144B(7), Art. 226]

Satia Industries Limited v. National Faceless Assessment Centre (2021) 437 ITR 126 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Variation in income-Personal hearing. [S. 144B(7)(vii), 156, 270A, Art. 226]

Ritnand Balved Education Foundation (Umbrella Organization of Amity Group of Institutions) v. National Faceless Assessment Centre (2021) 437 ITR 114 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Variation in income-Personal hearing was not given-Order, notice of demand and penalty notices were stayed. [S. 144B(7)(vii), 156, Art. 226]

Orissa Stevedores Ltd. v UOI (2021)437 ITR 693 / 203 DTR 353/ 321 CTR 727 (Orissa)(HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order was not passed-Assessment order and demand notice was set aside. [S. 143(3), 144B(1)(xvi), 156, Art. 226]