S. 147 : Reassessment-After the expiry of four years-Provision for sales and operating expenses-No failure to disclose material facts-Reassessment notice was not valid. [S. 148, Art, 226]
S. 147 : Reassessment-After the expiry of four years-Provision for sales and operating expenses-No failure to disclose material facts-Reassessment notice was not valid. [S. 148, Art, 226]
S. 147 : Reassessment-After the expiry of four years-Audit objection-Security deposit-Interest expenditure-Change of opinion-Reassessment was quashed. [S. 37(1), 148, Art, 226]
S. 145 : Method of accounting-Records were destroyed by fire-Rejection of books of account not justified. [S. 133A]
S. 144C : Reference to dispute resolution panel-Draft assessment order-Limitation-No objection raised by assessee-Assessment order passed on 27-9-2021-Barred by limitation. [Art. 226]
S. 144B : Faceless Assessment-Advance received from clients-For failure to file proper reply the assessment was made by making huge addition-On writ the order was quashed subject to assessee depositing a sum of Rs 5 crores-Directed the assessee to file reply in reassessment proceedings.[S. 69A, 143, Art, 226]
S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-High Court set aside assessment for de novo consideration, with a direction to concerned authority to pass assessment order and strictly comply with mandatory provisions prescribed under section 144B, considering all submissions made by assessee and also granting a personal hearing [S. 143(3),144B(7), Art, 226]
S. 144B : Faceless Assessment-Best judgment assessment-Natural justice-Directed to afford due opportunity of hearing before passing final assessment order-Reassessment-Notices were seta side-Directed to consider objections and pass the order giving an opportunity of hearing. [S. 144 147, 148, 156, 270A, Insolvency and Bankruptcy Code, 2016, Art, 226]
S. 144B : Faceless Assessment-Cash credits-Video conferencing-Natural justice-Opportunity of hearing-Matter remanded to Assessing Officer to pass a speaking order on merits. [Art. 226]
S. 143(2) : Assessment-Notice-Transfer from ITO, Ward-3 to ITO, Ward-4-Order passed by ITO, Ward-4 without issuing notice under section 143(2) of the Act-Order is null and void [S.120, 143(3)]
S. 139 : Return of income-Difficulties in uploading Audit report-Revenue was directed to attend the technical glitches in portal at the earliest [Art, 226]