S. 144B : Faceless Assessment-Principle of natural justice-Video conference not provided-Matter remanded to Assessing Officer to pass fresh assessment order after giving opportunity of hearing to assessee by video conferencing. [S. 68, Art. 226]

S. 144B : Faceless assessment-Amendment by Finance Act of 2022 — Does not curtail benefits to the assessee — Amendment valid-Natural justice-Opportunity of the hearing was not granted-Reassessment was not valid-Order was set aside-SLP of assessee is dismissed. [S. 144B(7), 144B(9), Art. 136]

S. 144 : Best judgment assessment- Notice issued in a email address which is not in use-Order is set aside-Directed to pass a fresh assessment order after issuance oof a formal show cause notice at correct e-mail address. [S. 147, 148, Art. 226]

S. 143(3) : Assessment-Document identification number-Order passed manually-Order is set aside-Remanded to Assessing Officer for de novo consideration and to pass a final assessment order. [Art. 226]

S. 143(3) : Assessment-Unexplained expenditure-Bogus purchases-Order of Tribunal directing the Assessing Officer to estimate the gross pprofit at rate of 12.5 % is affirmed. [S. 69C, 260A]

S. 143(3) : Assessment-Bogus purchases-Accommodation entries-Trading in diamonds-Cash credits-Unexplained expenditure-Order of Tribunal affirming disallowance of 6 percent of disputed purchases is affirmed. [S.68, 69]

S. 142(2A) : Inquiry before assessment-Special audit-Reassessment notice issued on the basis of Audit report-Once again notice to Special audit-Notice is quashed by High Court-SLP of Revenue is dismissed. [S. 44AB, 143(3), 148 Art. 136]

S. 139 : Return of income-Amalgamation-Revised return-Directed the Assessing Officer to accept the manual return and pass the order accordingly-170A was applicable only from assessment year 2022-23 onwards, [S.119(2)(b), 139(5), 170A, Art. 226]

S. 119 : Central Board of Direct Taxes-Delay in filing of return-Refund-Genuine hardship-Condonation of delay-Matter remanded to Board to consider the application for condonation of delay in its proper perspective. [S. 119(2)(b), 139(4), Art. 226]

S. 119 : Central Board of Direct Taxes-Form No 10IC-Condonation of delay-Directed to dispose the application within a period of six weeks-Stay application-Assessing Officer is directed to consider and dispose of application within a period of eight weeks [S. 115BAA,220, Art. 226]