S. 144B : Faceless Assessment-The principles of law and other parameters as provided under the law for the purpose of assessment remain the same-Scheme has been introduced in order to keep pace with dynamics of the changed environment to march step by step towards making the systems efficient and transparent-Scheme of Faceless Assessment legal and valid. [S. 2(7A), 116, 143(3)) 144, Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Unable to file objections due to lockdown-Existence of alternative remedy-Not bar to exercise of writ jurisdiction where principles of natural justice violated-Order and notice set aside. [S. 143(3), 156, 246A, 271AAC(1), 274, Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Video conference not provided-Assessment order set aside. [S. 147, 155, Art. 226]

S. 144B : Faceless Assessment-Proposed variation in income-Failure to grant personal hearing-Order of assessment and notices of penalty and demand set aside-Matter remanded. [S. 143(3), 144B(7), 156, 270A, 271AAC, Art. 226]

S. 144B : Faceless Assessment-Draft assessment order-Failure to issue draft assessment order-Final assessment order not valid. [Art. 226]

S. 144B : Faceless Assessment-Issue involving question of fact-Order passed after considering the response of assessee-Writ is not maintainable [S. 246A, Art. 226]

S. 144C : Reference to dispute resolution panel-Limitation-Notice by Dispute Resolution Panel four years after direction by Tribunal-Barred by limitation-High Court has power to quash show-cause notice-Decisions of single judge affirmed. [S. 92C, 92CA, 144C(13), 153, 254 (1), Art. 226]

S. 144B : Faceless Assessment -Best judgment assessment-Reassessment-Alternative remedy High Court in writ jurisdiction cannot consider facts-Writ was dismissed.-National Faceless Assessment Scheme – Disposal of objections and framing of assessment was done by AO- only orders were conveyed by NFAC instead of AO – Claim of petitioner that NFAC was not income tax authority to exercise power of framing assessment was invalidDuty of assessee to intimate change of aaddress to Imcome -tax Autoriries [S. 139,139A(5), 144 147, 148, 282 Art. 226]

S. 144B : Faceless Assessment-Cash credits-Failure to afford requested opportunity of hearing-Assessment order quashed and matter remanded. [S. 68, 142(1), Art. 226]

S. 144A : Power-Joint Commissioner-Direction-Transfer pricing-Arm’s Length Price-Must be given opportunity to be heard-Order not valid. [S. 37, 40A(2), 92(1), 139, 142(1), Art. 226]