S. 144C : Reference to dispute resolution panel-Final assessment without waiting for decision of DRP-Order was set aside. [S. 143(3), Art. 226]
Anand NVH Products (P) Ltd. v. National e-assessment Centre Del. (2021) 282 Taxman 485 (Delhi) (HC)S. 144C : Reference to dispute resolution panel-Final assessment without waiting for decision of DRP-Order was set aside. [S. 143(3), Art. 226]
Anand NVH Products (P) Ltd. v. National e-assessment Centre Del. (2021) 282 Taxman 485 (Delhi) (HC)S. 144C : Reference to dispute resolution panel-Order passed without following the procedure-Not a procedural irregularity-Not a curable defects-Final order passed without the draft assessment order was not valid. [S. 292B, Art. 226]
SHL (India) Pvt. Ltd. v. Dy.CIT (2021) 438 ITR 317 / 282 Taxman 334 / 204 DTR 233 / 321 CTR 655 (Bom.)(HC)S. 144C : Reference to dispute resolution panel-Natural justice-Draft assessment order-Objections cannot be rejected merely on the ground that non-appearance of party at time of hearing-Order set aside. [Art. 14, 226]
Sesa Sterlite Ltd. v. Dispute Resolution Panel (2021) 438 ITR 42/ 207 DTR 313/ 323 CTR 522 (Mad.)(HC)S. 144B : Faceless Assessment-Natural justice-Draft assessment order was not issued-Matter remanded. [S. 144B(1) (xvi) (b), Art, 226]
Sams Facilities Management (P) Ltd. v. National Faceless Assessment Centre (2021) 282 Taxman 487 (Delhi) (HC)S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Order passed without issue of show cause notice-Order was set aside. [S. 143(3), 144B(1)(xvi), Art. 226]
Rani Promoter (P) Ltd v. Addl.CIT (2021) 282 Taxman 120 / 205 DTR 349/ 322 CTR 965 (Delhi) (HC)S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Order was passed without issuing the show cause notice-Order was set aside. [S.143(3A,, 144B(1) (xvi), 144C, Art, 226]
Ramtech Consulting v. National E-assessment Centre (2021) 282 Taxman 37 (Delhi) (HC)S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment order, notice of demand, penalty notices were set aside [S. 143(3), 144B(7), 156, 274, Art, 226]
Punjab and Sind Bank v. National Faceless Assessment Centre (2021) 282 Taxman 34 (Delhi) (HC)S. 144B : Faceless Assessment-Personal hearing was not granted-Assessment order was not in accordance with law and being non est was to be set aside. [S. 143(3) 144, 144B(1), Art. 226]
Piramal Enterprises Ltd. v. Addl.CIT (2021) 282 Taxman 407 / 205 DTR 81/ 322 CTR 370 (Bom.)(HC)S. 144B : Faceless Assessment-Notice and draft assessment order-Natural justice-Opportunity of personal hearing must be given if requested-Matter remanded. [S. 144B(7), Art. 226]
Interglobe Enterprises (P) Ltd. v. National Faceless Assessment Centre Delhi (2021) 282 Taxman 357 // (2023) 450 ITR 126 (Delhi) (HC)S. 144B : Faceless Assessment-Natural justice-Order passed without affording an opportunity of personal hearing-order was set aside. [S. 144B(7), 270A, 271AAC, Art. 226]
Expert Capital Services (P) Ltd v. National Faceless Assessment Centre (2021) 282 Taxman 131 (Delhi) (HC)