Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


SRF Ltd v. National Faceless Assessment Centre (2021) 281 Taxman 574 / 204 DTR 153 / 322 CTR 837 (Delhi) (HC)

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) ]

Volex Interconnect (India) (P) Ltd v. ACIT (2021) 281 Taxman 269 (Mad.) (HC)

S. 144C : Reference to dispute resolution panel – Final assessment order without first passing a draft assessment order- Order was set aside [ Art , 226 ]

YCD Industries v. National Faceless Assessment Centre, Delhi . (2021)437 ITR 119/ 202 DTR 146/ 321 CTR 106/ 281 Taxman 475 (Delhi) (HC)

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 ]

Toplight Corporate Management (P) Ltd v. National Faceless Assessment Central, Del. (2021) 281 Taxman 451 (Delhi) (HC)

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 ]

Sudhir Desh Ahuja v. National Faceless Assessment Centre (2021) 281 Taxman 279 / 205 DTR 149 / (2022)) 324 CTR 573Delhi) (HC)

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 ]

Smart Vishwas Society v. National Faceless (2021) 281 Taxman 226 (Delhi) (HC)

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 ]

Sanjay Aggarwal v. National Faceless Assessment Centre, Del. (2021)436 ITR 180/ 203 DTR 73/ 321 CTR 145/ 281 Taxman 282 (Delhi) (HC)

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 ]

SDS Infratech (P) Ltd. v. National Faceless Assessment Centre. (2021)437 ITR 314/ 281 Taxman 580 (Delhi) ( HC)

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) ]

Ritnand Balved Education Foundation v. National Faceless Assessment Centre. (2021) 437 ITR 114/ 202 DTR 155/ 321 CTR 141 / 281 taxman 275 (Delhi) ( HC)

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)) ]

Renew Power (P) Ltd. v. National E-Assessment Centre Delhi (2021) 281 Taxman 240 (Delhi) (HC)

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) ]