S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]

S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]

S. 144 : Best judgment assessment-Violation of principle of natural justice-Details filed in response to notice u/s 142(1) was not considered-No personal hearing was not granted-Order was set aside [S. 44AB, 142(1), Art 226]

S. 144 : Best judgment assessment-Violation of principle of natural justice-Sufficient time was not granted and personal hearing was not granted-Matter was remitted back. [S. 143(2), 156, Art. 226]

S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]

S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]

S. 143(3) : Assessment-Adjournment was sought was granted-Allegation of no such email was generated from the office of the Income-tax department-Prima facie committed penal offence by forging documents-CBI was to be directed to enquire as to whether e-mail had been issued to assessee or not, and if so, by whom. [S. 142(1), Art. 226]

S. 143(3) : Assessment-E-Procedure facility-Natural justice-Observations regarding E-Proceedings and findings on merits of assessment order was held to be not called for-Order of single judge was set aside [S. 69A, 142, Art. 226]

S. 143(3) : Assessment-Principle of natural justice-Appeal-Alternative remedy-Writ is not maintainable. [S. 246A, Art. 226]

S. 143(3) : Assessment-Share capital-Cash credits-Investment by foreign company-Appeal-Existence of alternative remedy-Writ is not maintainable. [S. 68, 246A, Art. 226]