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
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S. 144B : Faceless Assessment-Violation of principle of natural justice-Without affording personal hearing-COVID-19-Order was set aside and remanded back for adjudication a fresh. [S. 143(3), Art. 226]
Ramprastha Buildwell (P.) Ltd. v. NEAC (2021) 283 Taxman 235 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order was set aside and remanded. [Art. 226]
Javin Construction (P) Ltd. v. NFAC (2021) 283 Taxman 42 / (2022)448 ITR 354 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-No draft assessment order was passed-Order was set aside. [S. 143(3), Art. 226]
International Management v. NFAC (2021) 283 Taxman 78 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order was set aside and remanded with the direction to pass a reasoned order in accordance with law. [S. 143(3), 144B(7), Art. 226]
Globe Capital Foundation v. National E-assessment Centre. (2021) 283 Taxman 411 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order set aside. [S. 144B(9), Art. 226]
Floral Realcon (P) Ltd. v. National Faceless Assessment Centre (2021) 283 Taxman 488 (Delhi)(HC)
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]
Faqir Chand v. NEAC (2021) 283 Taxman 51 (Delhi)(HC)
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]
Ezhome Service Co-op. Bank Ltd. v. ITO (2021) 283 Taxman 567 (Ker.) (HC)
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]
Centum Finance Ltd. v. NFAC(2021) 283 Taxman 232 (Delhi) (HC)
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]
Anju Jalaj Batra v. NEAC (2021) 283 Taxman 81 (Delhi)(HC)