S. 144C : Reference to dispute resolution panel-Submission of assessee not considered-Draft assessment order is set aside with the direction to complete the assessment after considering the response of assessee. [Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Sufficient opportunity was not given-Order of assessment is set aside. [S. 144B(1)(xxii), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Application to file further time to file reply was not considered-Order was set aside. [S.143(3), Art. 226]

S. 144B : Faceless Assessment-Opportunity of hearing was not given-Order was set aside. [Art. 226]

S. 144B : Faceless Assessment-Show casue notice-One day time was given-Personal hearing was not requested-Writ dismissed due to availability of alternate statutory remedy. [S. 143(3), 246A, Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Order was passed after giving adequate opportunity and considering the reply of the Assessee-Order is affirmed. [Art. 226]

S. 139 : Return of income-Delay in submitting ITR-V did not make e-filed return for assessment year 2008-09 invalid for denying carry forward of losses claimed in such return. [S. 80]

S. 115JB : Book profit-Not applicable to banking companies.

S. 92C : Transfer pricing-Arm’s length price-Exclusion of comparable-Functionally assets and risk test-Order of Tribunal is affirmed. [S. 260A]

S. 80P : Co-operative societies-A co-operative society registered under Karnataka Souharda Sahakari Act, 1997 would be construed as co-operative society-Entitle to claim benefit.[S. 2(19)]