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-Natural justice-Assessment order was quashed- Existence of alternative remedy not an absolute bar to issue writ -Matter remanded to the appropriate authority for fresh assessment-Writ is maintainable where there is a violation of the principles of natural justice. [S. 143(3), Art. 226]
V. Thillainatesan v. Add. CIT (2021) 439 ITR 614 / 206 DTR 215 / 323 CTR 92 / (2022) 284 Taxman 388 (Mad.)(HC) Editorial : Order of single judge, V. Thillainatesan v. Add.CIT (2021) 206 DTR 223 / 323 CTR 100 (Mad)(HC)
S. 144B : Faceless Assessment-Natural justice-Video hearing-Personal hearing was not granted-Time for passing assessment was extended-Order and notice of demand and notice initiating penalty proceedings were set aside. [S. 143(3), 156, 271AAC(1), Art. 226]
NainalalKidwai v. National Faceless Assessment Centre, Delhi (2021) 203 DTR 137 / 321 DTR 363 / 132 taxmann.com 30 (Delhi)(HC)
S. 144B : Faceless Assessment-Natural justice-Order was passed enhancing the income without following the procedure-Stay was granted till next date. [S. 143(3), Art. 226]
Prakash Nanji Paatel v. National Faceless Assessment Centre (2021) 203 DTR 220 / 321 CTR 256 (Bom.)(HC)
S. 144B : Faceless Assessment-Natural justice-Order was passed without considering the request for an adjournment-Pending the final disposal the assessment order, notice of demand and penalty proceedings are stayed. [S. 143(3), 270A, 271AAC, Art. 226 ]
GSA Constructions v. National Faceless Assessment Centre (2021) 203 DTR 305 / 321 CTR 362 (Bom.)(HC)
S. 143(3) : Assessment-Co-operative societies-Denial of exemption-Binding precedent-Failure to follow the judgement of Supreme Court-Alternative remedy-Judgement of single judge was set aside-The Assessing Officer was directed to redo the assessment after hearing the parties. [S. 80P(2)(a)(i), Art. 226]
Poonjar Service Co-Operative Bank Ltd. v. ITO (2021) 206 DTR 425 / 323 CTR 104 (Ker.)(HC) Editorial : Order of single judge in Poonjar Service Co-Operative Bank Ltd v. ITO (2021) 206 DTR 428 / 323 CTR 107 (Ker) (HC), set aside.
S. 143(3) : Assessment-Validity-Natural justice-Cash credits-Foreign in ward remittances-E-filing portal was dysfunctional-Order set aside. [S. 68, 115BBE, 143(2), 156, Art. 226]
One Mobikwik Systems (P) Ltd. v. Dy.CIT (2021) 204 DTR 87 / 321 CTR 711 (Delhi)(HC)
S. 143(3) : Assessment-Validity-Order passed after death-After conclusion of submission before passing of order the assessee expired-Order of Tribunal quashing of the order was set aside-The Assessing Officer was directed to issue notice to the legal representatives of the deceased and thereafter pass afresh order of assessment. [S. 159(2)]
CIT v. I. Mahabaleshwarappa (2021) 204 DTR 194 / 321 CTR 746 (Karn.)(HC)
S. 92C : Transfer pricing-Arm’s length price-Computation-TNMM-Alternative remedy-Writ to quash the assessment order-Writ is held to be not maintainable. [S. 92CA, Art. 226 ]
Bonfiglioli Transmission (P) Ltd. v. Dy. CIT (2021) 203 DTR 329 / 321 CTR 726/(2023) 451 ITR 501 (Mad.)(HC)
S. 37(1) : Business expenditure-Scientific expenditure paid to research association-Condition not satisfied-Alternative claim-Allowable as business expenditure. [S. 35 (1)]
PCIT v. HIS Automative Ltd. [2020] 119 taxmann.com 445 / (2021) 205 DTR 242 (Mad.)(HC)