This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws

S. 144C : Reference to dispute resolution panel – Final assessment order without first passing a draft assessment order- Order was set aside [ Art , 226 ]

Volex Interconnect (India) (P) Ltd v. ACIT (2021) 281 Taxman 269 (Mad.) (HC)

S. 144B : Faceless Assessment –Natural justice – Order passed making some variations without passing draft assessment order and affording opportunity of hearing- Order was set aside [S.143 (3), Art , 226 ]

YCD Industries v. National Faceless Assessment Centre, Delhi . (2021)437 ITR 119/ 202 DTR 146/ 321 CTR 106/ 281 Taxman 475 (Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice -Order was passed without issuing show cause notice-cum-draft assessment- Order was set aside [ S.143 (3) 156, 270A ,271AAC, Art , 226 ]

Toplight Corporate Management (P) Ltd v. National Faceless Assessment Central, Del. (2021) 281 Taxman 451 (Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice – Request for an adjournment was refused – Order passed and notices for initiating penalty proceedings were to be set aside.[ S. 143(3) , 156 , 270A, Art , 226 ]

Sudhir Desh Ahuja v. National Faceless Assessment Centre (2021) 281 Taxman 279 / 205 DTR 149 / (2022)) 324 CTR 573Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice -Order passed without issue of show cause notice -cum draft assessment order – Order was set aside .[ S. 143(3) , 156 , 270A, Art , 226 ]

Smart Vishwas Society v. National Faceless (2021) 281 Taxman 226 (Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice -Order was passed without affording an opportunity of personal hearing – Order was set aside [ S 57 ,92C, 143 (3) , Art , 226 ]

Sanjay Aggarwal v. National Faceless Assessment Centre, Del. (2021)436 ITR 180/ 203 DTR 73/ 321 CTR 145/ 281 Taxman 282 (Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice – Opportunity of Video Conferencing / oral hearing had not been provided – Matter remanded back to the Assessing Officer . [ S. 143 (3) , 144B(7) ]

SDS Infratech (P) Ltd. v. National Faceless Assessment Centre. (2021)437 ITR 314/ 281 Taxman 580 (Delhi) ( HC)

S. 144B : Faceless Assessment – Natural justice – Order was passed without granting personal hearing – Order and notice of demand and notice for initiating penalty proceedings were set aside [ S.143 (3)), 144B(7) (vii)) ]

Ritnand Balved Education Foundation v. National Faceless Assessment Centre. (2021) 437 ITR 114/ 202 DTR 155/ 321 CTR 141 / 281 taxman 275 (Delhi) ( HC)

S. 144B : Faceless Assessment – Natural justice – Time was granted to respond to the draft assessment order and show cause notice by 23.59 hours on 22-4 -2021 – Order was passed on 22-4 -2021 at 14-11 hours – The order was quashed and directed to pass a fresh assessment order [ S.143 (3) ]

Renew Power (P) Ltd. v. National E-Assessment Centre Delhi (2021) 281 Taxman 240 (Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice – Draft Assessment order was not issued – Order was set aside [ S. 143 (3), 144B(9), Art, 226 ]

RMSI (P) LTD. v. National E-Assessment Centre (2021)436 ITR 612/ 281 Taxman 571 (Delhi) ( HC)