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-Order passed without issuing notice and draft assessment order-Assessment order and consequential orders and notices are set aside [S. 143(3), 156, 270A, 274, Art. 226]
Lokesh Constructions P. Ltd. v. ACIT (2021) 437 ITR 123 / 202 DTR 149/ 321 CTR 110 (Delhi) (HC)
S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment order and subsequent notices were stayed. [S. 143 (3), 144B(7), 156, 270A, 274, Art. 226]
Lemon Tree Hotels Limited v. National Faceless Asst. Centre (2021) 437 ITR 111 (Delhi) (HC)
S. 144B : Faceless Assessment-Natural justice-Order passed without considering the reply of assessee and draft assessment order-Order was set aside [S.68, 143(3), Art. 226]
Dj Surfactants v. National E-Assessment Centre (2021) 437 ITR 519 (Delhi)(HC)
S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Order was set aside. [Art. 226]
Sureshkumar S. Lakhotia v. National E-Assessment Centre (2021) 438 ITR 225 /(2022) 284 Taxman 340 (Bom.)(HC)
S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]
M. Thirugnanam v. ACIT (2021) 282 Taxman 481 (Mad.)(HC)
S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]
M. Thirugnanam v. ACIT (2021) 282 Taxman 481 (Mad.)(HC)
S. 144 : Best judgment assessment-Violation of principle of natural justice-Details filed in response to notice u/s 142(1) was not considered-No personal hearing was not granted-Order was set aside [S. 44AB, 142(1), Art 226]
Kalidoss Bharath v. ACIT (2021) 282 Taxman 478 (Mad.)(HC)
S. 144 : Best judgment assessment-Violation of principle of natural justice-Sufficient time was not granted and personal hearing was not granted-Matter was remitted back. [S. 143(2), 156, Art. 226]
Jaffaorulla Syeaadunnishaa v. ACIT (2021) 282 Taxman 400 (Mad.)(HC)
S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]
PCIT v. Bell Ceramics Ltd. (No. 1) (2021) 437 ITR 523 (Guj.)(HC)
S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]
PCIT v. Bell Ceramics Ltd. (No. 1) (2021)437 ITR 523 (Guj.)(HC)