S. 144C : Reference to dispute resolution panel-Non-eligible assessee-Assessing Officer cannot propose draft assessment order to vary income or loss in return of resident assessee not eligible assessee-Order set aside.[S.144C(15)(b), Art. 226]

S. 144C : Reference to dispute resolution panel-Limitation-Draft assessment order Assessment order passed beyond statutory limitation period of one month from date of directions issued by Dispute Resolution Panel-Order is quashed and set aside.[S.144C(13), 260A]

S. 144B: Faceless Assessment-Variation proposed in draft. Twelve hours’ time granted to reply to show-cause notice-cum-draft assessment order-Documents requested not supplied-Request for cross-examination of person not granted Reasonable opportunity of being heard not granted Violation of principles of natural justice-Assessment order set aside.[S. 144,147, 148, Art. 226]

S. 144B: Faceless Assessment-Opportunity of personal hearing must be given if requested-Order of assessment not valid.[S.144B(6), Art. 226]

S. 143(3): Assessment-Outstanding tax-Notice of demand-Non-consideration of repeated representations for updating of challans-Direction to consider representations for updating of challans within four weeks-Direction to intimate action taken to assessee within one week from date of such action taken.[S. 156, Art. 226]

S. 143(3): Assessment-Alternate remedy-Dispute regarding finding of fact-Writ petition dismissed. [S.246A. Art. 226]

S. 143(3): Assessment-Order passed without considering the reply of the assessee-Assessment order and demand notice was set aside-Directed to pass an order after considering the reply of assessee and after providing a reasonable opportunity of hearing.[S. 143(2), 144B, 147, 148, Art. 226]

S. 143(3) :Assessment order-Appellate Tribunal-Powers-Additional grounds-Revised return-Assessed income below the returned income-Assessing 0fficer cannot deny the deduction relying on the Circular No 549 dt. 30-10-1989 (1990) 182 ITR (St.) 1)-DTAA-India-Japan. [S.9(1)(i), 254(1),Art. 5, 7, Art. 226]

S. 143(3): Assessment-Failure to produce purchase of material-Scam-Siphoned off funds received from State Government for flood relief-Order of Tribunal disallowing the claim is affirmed. [S. 260A]

S. 143(2): Assessment-Notice-Order passed after giving proper notice under section 143(2) and adequate opportunity of being heard to assessee-Order valid.[Art. 226]