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 – Request for an adjournment was refused – Order passed and notices for initiating penalty proceedings were to be set aside.[ S. 143(3) , 156 , 270A, Art , 226 ]

Sudhir Desh Ahuja v. National Faceless Assessment Centre (2021) 281 Taxman 279 / 205 DTR 149 / (2022)) 324 CTR 573Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice -Order passed without issue of show cause notice -cum draft assessment order – Order was set aside .[ S. 143(3) , 156 , 270A, Art , 226 ]

Smart Vishwas Society v. National Faceless (2021) 281 Taxman 226 (Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice -Order was passed without affording an opportunity of personal hearing – Order was set aside [ S 57 ,92C, 143 (3) , Art , 226 ]

Sanjay Aggarwal v. National Faceless Assessment Centre, Del. (2021)436 ITR 180/ 203 DTR 73/ 321 CTR 145/ 281 Taxman 282 (Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice – Opportunity of Video Conferencing / oral hearing had not been provided – Matter remanded back to the Assessing Officer . [ S. 143 (3) , 144B(7) ]

SDS Infratech (P) Ltd. v. National Faceless Assessment Centre. (2021)437 ITR 314/ 281 Taxman 580 (Delhi) ( HC)

S. 144B : Faceless Assessment – Natural justice – Order was passed without granting personal hearing – Order and notice of demand and notice for initiating penalty proceedings were set aside [ S.143 (3)), 144B(7) (vii)) ]

Ritnand Balved Education Foundation v. National Faceless Assessment Centre. (2021) 437 ITR 114/ 202 DTR 155/ 321 CTR 141 / 281 taxman 275 (Delhi) ( HC)

S. 144B : Faceless Assessment – Natural justice – Time was granted to respond to the draft assessment order and show cause notice by 23.59 hours on 22-4 -2021 – Order was passed on 22-4 -2021 at 14-11 hours – The order was quashed and directed to pass a fresh assessment order [ S.143 (3) ]

Renew Power (P) Ltd. v. National E-Assessment Centre Delhi (2021) 281 Taxman 240 (Delhi) (HC)

S. 144B : Faceless Assessment – Natural justice – Draft Assessment order was not issued – Order was set aside [ S. 143 (3), 144B(9), Art, 226 ]

RMSI (P) LTD. v. National E-Assessment Centre (2021)436 ITR 612/ 281 Taxman 571 (Delhi) ( HC)

S. 144B : Faceless Assessment – Natural justice – No reasonable opportunity was granted – Assessment order, notice of demand and notice for initiation of penalty proceedings was quashed and set aside. [ S. 143 (3) , Art , 226 ]

RKKR Foundation v. National Faceless Assessment Centre (2021) 281 Taxman 604 (Delhi) ( HC)

S. 144B : Faceless Assessment – Natural justice -Without jurisdiction – Order was kept in abeyance – Notice was issued to the revenue [ Art. 226 ]

Praful M. Shah v. National Faceless Assessment (2021) 281 Taxman 244 (Bom.) ( HC)

. 144B : Faceless Assessment – Natural justice – Order without affording an opportunity of personal hearing- Order was set aside . [ S.143(3), 144B(7), Art, 226 ]

Naresh Kumar Goyal v. National Faceless Assessment Centre (2021) 281 Taxman 577 (Delhi.) ( HC)