S. 144B : Faceless Assessment-Violation of principle of natural justice-Portal was not working-Failure to file reply-Order was passed without giving reasons-Order was set aside. [Art. 226]
S. 144B : Faceless Assessment-Violation of principle of natural justice-Portal was not working-Failure to file reply-Order was passed without giving reasons-Order was set aside. [Art. 226]
S. 144B : Faceless Assessment-Violation of principles of natural justice-Reply filed to show cause notice was not considered-Order was quashed-Assessing Officer was directed to re do the assessment afresh. [Art. 226]
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order was set aside-Liberty to Assessing Officer to continue assessment proceedings from stage at which they were positioned when show cause notice was issued. [S. 143(3), Art, 226]
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing a mandatory draft assessment order-Assessment order, notice of demand and penalty notice was quashed-Revenue was given an opportunity to pass a fresh assessment order in accordance with law. [S. 143(3), 156, 270A, 271AAC, Art. 226]
S. 144B : Faceless Assessment-Violation of principle of natural justice-Issue of show cause notice and draft assessment order is mandatory-Assessment order, notice of demand and penalty notice was quashed-Matter was remanded back to Assessing Officer, who shall issue a draft assessment order and thereafter pass a reasoned order in accordance with law. [S. 143(3), 144B(7), 156, 271AAC, Art. 226]
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without giving a reasonable opportunity-Order was quashed and directed to pass appropriate orders on merits in accordance with law. [S. 143(3), Art. 226]
S. 144B : Faceless Assessment-Principle of Natural justice is violated-Cash credits-Order was passed without giving an opportunity of hearing-Order was set aside. [S. 68, 142(1), 143(3), Art. 226]
S. 144B : Faceless Assessment-Principle of Natural justice is violated-Cash credits-Order was passed without giving an opportunity of hearing-Order was set aside. [S. 68, 142(1), 143(3), Art. 226]
S. 143(3) : Assessment-Cash credits-Natural justice-COVID-19-Failure to grant reasonable opportunity for furnishing details-Assessment order was set aside. [S. 68, 132 Art. 226]
S. 132B : Application of seized or requisitioned assets-Jewellery seized-Failure to pass an order within period of 120 days on which last authorisation of search was executed-Entire jewellery seized was directed to be released. [S. 132, Art. 226]