S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment order, notice of demand, penalty notices were set aside [S. 143(3), 144B(7), 156, 274, Art, 226]
Punjab and Sind Bank v. National Faceless Assessment Centre (2021) 282 Taxman 34 (Delhi) (HC)
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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. 144B : Faceless Assessment-Personal hearing was not granted-Assessment order was not in accordance with law and being non est was to be set aside. [S. 143(3) 144, 144B(1), Art. 226]
Piramal Enterprises Ltd. v. Addl.CIT (2021) 282 Taxman 407 / 205 DTR 81/ 322 CTR 370 (Bom.)(HC)S. 144B : Faceless Assessment-Notice and draft assessment order-Natural justice-Opportunity of personal hearing must be given if requested-Matter remanded. [S. 144B(7), Art. 226]
Interglobe Enterprises (P) Ltd. v. National Faceless Assessment Centre Delhi (2021) 282 Taxman 357 // (2023) 450 ITR 126 (Delhi) (HC)S. 144B : Faceless Assessment-Natural justice-Order passed without affording an opportunity of personal hearing-order was set aside. [S. 144B(7), 270A, 271AAC, Art. 226]
Expert Capital Services (P) Ltd v. National Faceless Assessment Centre (2021) 282 Taxman 131 (Delhi) (HC)S. 144B : Faceless Assessment-Natural justice-Personal hearing though video link was not granted-Matter was remanded. [S. 144B(7), Art. 226]
Civitech Developers (P) Ltd. v. National E-Assessment Centre, New Delhi (2021) 282 Taxman 360 / ( 2022) 440 ITR 398 (Delhi) (HC)S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Opportunity of hearing was not granted-Order was set aside. [S. 115BBEE, 156, 270A, 274]
YCD Industries . v. National Faceless Assessment Centre (2021) 437 ITR 119 (Delhi)(HC)S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Video conferencing-Variation of income is proposed-Matter remitted back to Assessing Officer to grant opportunity of hearing. [S. 144B(7), Art. 226]
SDS Infratech Pvt. Ltd. v. National Faceless Assessment Centre (2021) 437 ITR 314 (Delhi)(HC)S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Variation in income-Personal hearing. [S. 144B(7)(vii), 156, 270A, Art. 226]
Satia Industries Limited v. National Faceless Assessment Centre (2021) 437 ITR 126 (Delhi)(HC)S. 144B : Faceless Assessment-Natural justice-Variation in income-Personal hearing was not given-Order, notice of demand and penalty notices were stayed. [S. 144B(7)(vii), 156, Art. 226]
Ritnand Balved Education Foundation (Umbrella Organization of Amity Group of Institutions) v. National Faceless Assessment Centre (2021) 437 ITR 114 (Delhi)(HC)S. 144B : Faceless Assessment-Natural justice-Draft assessment order was not passed-Assessment order and demand notice was set aside. [S. 143(3), 144B(1)(xvi), 156, Art. 226]
Orissa Stevedores Ltd. v UOI (2021)437 ITR 693 / 203 DTR 353/ 321 CTR 727 (Orissa)(HC)