S. 144B : Faceless Assessment-Variation in income-Violation of Principles of natural Justice-Order set aside. [Art. 226]
Sundaresan Suresh Kumar v. Asst. Unit.(2023)454 ITR 454 (Mad)(HC)S. 144B : Faceless Assessment-Variation in income-Violation of Principles of natural Justice-Order set aside. [Art. 226]
Sundaresan Suresh Kumar v. Asst. Unit.(2023)454 ITR 454 (Mad)(HC)S. 144B : Faceless Assessment–Draft assessment-Opportunity of personal hearing not granted-Assessment order is seta side. [S. 144B(6)(vii), 144B(6)(viii), Art. 226]
Shubhank Garg v. ITO (2023)454 ITR 107 / 293 Taxman 97 (Delhi)(HC)S. 144B : Faceless Assessment-Variations in income returned-Notice must be issued-Existence of alternate remedy-Not an absolute bar for issue of writ. [S. 144B(1)(xii)(b), Art. 226]
Magadh Sugar and Energy Ltd. v. NFAC(2023)454 ITR 405/ 291 Taxman 402 / 334 CTR 384(Cal)(HC)S. 144B : Faceless Assessment-Draft assessment order-Failure to serve copy of draft assessment order-Assessment invalid-SLP of Revenue is dismissed. [S. 144B(1)(xvi) Art. 136]
ITO v. Rinku R. Rai (2023)454 ITR 35/ 293 Taxman 689 (SC) Editorial: Rinku R. Rai v. ITO (2023) 454 ITR 33(Bom)(HC)S. 144 : Best judgment assessment-Order passed without giving an opportunity to be heard-Violation of principles of natural justice-Order is not valid [S. 142(1), 153, Art. 226]
Manishkumar Tulsidas Kaneriya v. ACIT (2023)454 ITR 153 / 293 Taxman 127 (Guj)(HC)S. 143(3) : Assessment-Amalgamation-Intimated to Income-Tax Authorities-Notice and order in name of company which had ceased to exist-Not valid. [S. 144B, Art. 226]
Inox Wind Energy Ltd. v.Add. CIT (2023)454 ITR 162 (Guj)(HC)S. 143(3) : Assessment-Bogus purchases-Income from undisclosed sources-Report of Sales Tax Department-Appeal dismissed by High Court-SLP of revenue is dismissed. [S. 69C, 145(3), 260A, Art. 136]
JCIT v. Bhilai Engineering Corporation Ltd. (2023)454 ITR 540 (SC) Editorial : JCIT v. Bhilai Engineering Corporation Ltd (Chhatisgarh )(HC), (ITA No. 88 of 2017 dt 28-11-2018)affirmedS. 143(3) : Assessment-Notice-Jurisdiction-High Court setting aside notice-Question of limitation is not to be raised-The High Court of the Orissa high court is modified. [S. 124(3), 142(1) 143(2)]
Dy. CIT(E) v. Kalinga Institute of Industrial Technology (2023)454 ITR 582 / 293 Taxman 493 (SC) Editorial : Decision of High Court modified, Kalinga Institute of Industrial Technology v. UOI (Orissa )(HC) (W.P. No 898 of 2017 dt.6-3-2019)S. 119 : Central Board of Direct Taxes-Return-Delay in filing of return-Refund-Condonation of delay-Non-Resident-Aware of process of filing return of income-No genuine hardship or reasonable case fir late filing of the return-No violation of principles of natural Justice-Order sustainable. [S. 119(2)b), 139, 237 Art. 226]
Puneet Rastogi v. PCIT (IT) (2023)454 ITR 37 /148 taxmann.com 362 (Delhi)(HC) Editorial : SLP dismissed, Puneet Rastogi v. PCIT (IT) (2023)454 ITR 39/ 292 Taxman 69 (SC)S. 119 : Central Board of Direct Taxes-Return-Delay in filing-Refund-Condonation of delay-Ignorance of law was not an excuse-High Court holding that there was no genuine hardship or reasonable cause for late filing of return. [S. 119(2b), 237, Art. 136]
Puneet Rastogi v. PCIT (IT) (2023)454 ITR 39/ 292 Taxman 69 (SC) Editorial : Puneet Rastogi v. PCIT (IT) (2023) 454 ITR 37 /148 taxmann.com 362 (Delhi)(HC)