S. 144C : Reference to dispute resolution panel – Pendency of objections to draft assessment order – Final assessment order is held to be without jurisdiction . [ S. 143 (3) , 144C(3) ]
S. 144C : Reference to dispute resolution panel – Pendency of objections to draft assessment order – Final assessment order is held to be without jurisdiction . [ S. 143 (3) , 144C(3) ]
S. 144C : Reference to dispute resolution panel – Final assessment order without first passing a draft assessment order- Order was set aside [ Art , 226 ]
S. 144B : Faceless Assessment –Natural justice – Order passed making some variations without passing draft assessment order and affording opportunity of hearing- Order was set aside [S.143 (3), Art , 226 ]
S. 144B : Faceless Assessment – Natural justice -Order was passed without issuing show cause notice-cum-draft assessment- Order was set aside [ S.143 (3) 156, 270A ,271AAC, Art , 226 ]
S. 144B : Faceless Assessment – Natural justice – Request for an adjournment was refused – Order passed and notices for initiating penalty proceedings were to be set aside.[ S. 143(3) , 156 , 270A, Art , 226 ]
S. 144B : Faceless Assessment – Natural justice -Order passed without issue of show cause notice -cum draft assessment order – Order was set aside .[ S. 143(3) , 156 , 270A, Art , 226 ]
S. 144B : Faceless Assessment – Natural justice -Order was passed without affording an opportunity of personal hearing – Order was set aside [ S 57 ,92C, 143 (3) , Art , 226 ]
S. 144B : Faceless Assessment – Natural justice – Opportunity of Video Conferencing / oral hearing had not been provided – Matter remanded back to the Assessing Officer . [ S. 143 (3) , 144B(7) ]
S. 144B : Faceless Assessment – Natural justice – Order was passed without granting personal hearing – Order and notice of demand and notice for initiating penalty proceedings were set aside [ S.143 (3)), 144B(7) (vii)) ]
S. 144B : Faceless Assessment – Natural justice – Time was granted to respond to the draft assessment order and show cause notice by 23.59 hours on 22-4 -2021 – Order was passed on 22-4 -2021 at 14-11 hours – The order was quashed and directed to pass a fresh assessment order [ S.143 (3) ]