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-Failure to follow the procedure-Certain observations of High Court is expunged-Liberty to Department to seek review in light of omission of section 144B(9) of the Act. [S. 144B(9), Art. 136, 226]

NFAC v. Mantra Industries Ltd. (2023) 453 ITR 239/ 293 Taxman 296/ 331 CTR 712/ 224 DTR 161 (SC) Editorial : Mantra Industries Ltd v. NFAC (2021) 283 Taxman 459/ 323 CTR 249/ 207 DTR 161/ (2022) 441 ITR 467 (Bom)(HC), observation of the High Court was expunged.

S. 144B : Faceless Assessment –Failure to follow procedure -Subsequent omission of provision -Judgment of High Court set aside and matter remanded to the High Court to consider effect of omission of provision. [S. 119, 144B (9), Art, 136, 226]

NFAC v. Chander Arjandas Manwani (2023) 453 ITR 236/ 331 CTR 714 (SC) Editorial : Chander Arjandas Manwani v. NFAC (2021) 283 Taxman 380 / (2022) 442 ITR 197 (Bom)(HC), set aside and matter remanded.

S. 144B : Faceless Assessment –Draft assessment order -Failure to issue notice and draft assessment order -Non est -Matter remanded to Assessing Officer to assess afresh. [Art. 136, 226]

NFAC v. Automotive Manufacturers Pvt. Ltd. (2023)453 ITR 230/ 331 CTR 717 (SC) Editorial: Decision of Bombay High Court, modified, Automotive Manufacturers Pvt. Ltd v NFAC (Bom)(HC)(W.P.(L) No. 16281 of 2021 dt. 14 -10 -2021)

S. 144B : Faceless Assessment -Failure to serve draft assessment order- Order set aside -Order of High Court affirmed -SLP of Revenue dismissed -Liberty is given to the Revenue to proceed in accordance with the law. [Art. 136, 226]

ACIT v. Trendsutra Client Services P. Ltd. (2023)453 ITR 219 (SC) Editorial : Trendsutra Client Services P. Ltd v. ACIT (2021) 283 Taxman 558 / (2022) 19 ITR -OL 203 (Bom)(HC)

S. 144B : Faceless Assessment-Failure to follow procedure-Order declared non-est-liberty is given to the Department to revive the special leave petition in case of difficulty or if the necessity arose. [S. 144B(9), Art. 136, 226]

Add. CIT v. Tatwajnana Vidyapeeth (2023) 453 ITR 217 (SC) Editorial : Tatwajnana Vidyapeeth v. Add. CIT (Bom)(HC) (WP.No. 1275 of 2021 dt. 16-9-2021), affirmed.

S. 144B : Faceless Assessment –Failure to issue show cause notice and draft assessment order —Order of High Court is not erroneous -Judgment modified and matter remanded to Assessing Officer to pass fresh assessment order. [144B(1) (xvib), Art. 132, 226]

Dy. CIT v. Abacus Real Estate Pvt. Ltd. (2023) 453 ITR 224 (SC) Editorial: Abacus Real Estate Pvt. Ltd. v. Dy. CIT (2022) 284 Taxman 654 (Bom.)(HC), decision of the Bombay High Court is modified and matter remanded.

S. 144B : Faceless Assessment-Failure to serve draft assessment order -Department was allowed to file Review Petition before High Court to consider effect of omission of Section 144B(9) with effect from 1-4-2021. [S. 144B(9), Art. 136, Art. 226]

Add. CIT v. Parull Isharani (2023) 453 ITR 221 (SC) Editorial: Parull Isharani v. Add.CIT (Bom)(HC), (W.P. (L) No. 13138 of 2021 dt 13 -9 -2021), Department was allowed to file the Review petition before High Court.

S. 144B : Faceless Assessment –Failure to issue notice and draft assessment order – Judgment modified and matter remanded to Assessing Officer. [144B(1) (xvib), Art,136, 226]

Add. CIT v. Multiplier Brand Solutions Pvt. Ltd. (2023) 453 ITR 233/ 332 CTR 211 (SC) Editorial : Multiplier Brand Solutions Pvt. Ltd. v. ACIT (2022) 442 ITR 202 (Bom)(HC), order of High Court is modified and matter remanded to the Assessing Officer.

S. 133A : Power of survey -Residential premises -Held to be valid -SLP of assessee is dismissed. [S. 260A, Art. 136]

Hillwood Furniture Pvt. Ltd. v. CIT (2023) 453 ITR 749 (SC) Editorial : Hillwood Furniture Pvt. Ltd. v. CIT (2023) 21 ITR-OL 634 (Ker)(HC)

S. 132B : Application of seized or requisitioned assets -Failure to deal with application for release of seized articles -Direction by High Court to consider application. [S. 132, Art. 226]

Yogeshbhai Chandrakant Pala v. ITO (2023)453 ITR 263 / 292 Taxman 370 (Guj)(HC)