Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Lokesh Constructions P. Ltd. v. ACIT (2021) 437 ITR 123 / 202 DTR 149/ 321 CTR 110 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Order passed without issuing notice and draft assessment order-Assessment order and consequential orders and notices are set aside [S. 143(3), 156, 270A, 274, Art. 226]

Lemon Tree Hotels Limited v. National Faceless Asst. Centre (2021) 437 ITR 111 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment order and subsequent notices were stayed. [S. 143 (3), 144B(7), 156, 270A, 274, Art. 226]

Dj Surfactants v. National E-Assessment Centre (2021) 437 ITR 519 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Order passed without considering the reply of assessee and draft assessment order-Order was set aside [S.68, 143(3), Art. 226]

Sureshkumar S. Lakhotia v. National E-Assessment Centre (2021) 438 ITR 225 /(2022) 284 Taxman 340 (Bom.)(HC)

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

M. Thirugnanam v. ACIT (2021) 282 Taxman 481 (Mad.)(HC)

S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]

M. Thirugnanam v. ACIT (2021) 282 Taxman 481 (Mad.)(HC)

S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]

Kalidoss Bharath v. ACIT (2021) 282 Taxman 478 (Mad.)(HC)

S. 144 : Best judgment assessment-Violation of principle of natural justice-Details filed in response to notice u/s 142(1) was not considered-No personal hearing was not granted-Order was set aside [S. 44AB, 142(1), Art 226]

Jaffaorulla Syeaadunnishaa v. ACIT (2021) 282 Taxman 400 (Mad.)(HC)

S. 144 : Best judgment assessment-Violation of principle of natural justice-Sufficient time was not granted and personal hearing was not granted-Matter was remitted back. [S. 143(2), 156, Art. 226]

PCIT v. Bell Ceramics Ltd. (No. 1) (2021) 437 ITR 523 (Guj.)(HC)

S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]

PCIT v. Bell Ceramics Ltd. (No. 1) (2021)437 ITR 523 (Guj.)(HC)

S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]