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. 144C : Reference to dispute resolution panel-Violation of principle of natural justice-Order was set aside. [Art. 226]

Manickan Ravichandran v. Addl. CIT (2021) 282 Taxman 263 (Ker.) (HC)

S. 144C : Reference to dispute resolution panel.-Draft assessment order-Alternative remedy-Writ petition was dismissed. [S. 253, Art. 226]

Core Diagnostics (P) Ltd. v. National e-assessment Centre (2021) 282 Taxman 30 (Delhi) (HC)

S. 144C : Reference to dispute resolution panel-Final assessment without waiting for decision of DRP-Order was set aside. [S. 143(3), Art. 226]

Anand NVH Products (P) Ltd. v. National e-assessment Centre Del. (2021) 282 Taxman 485 (Delhi) (HC)

S. 144C : Reference to dispute resolution panel-Order passed without following the procedure-Not a procedural irregularity-Not a curable defects-Final order passed without the draft assessment order was not valid. [S. 292B, Art. 226]

SHL (India) Pvt. Ltd. v. Dy.CIT (2021) 438 ITR 317 / 282 Taxman 334 / 204 DTR 233 / 321 CTR 655 (Bom.)(HC)

S. 144C : Reference to dispute resolution panel-Natural justice-Draft assessment order-Objections cannot be rejected merely on the ground that non-appearance of party at time of hearing-Order set aside. [Art. 14, 226]

Sesa Sterlite Ltd. v. Dispute Resolution Panel (2021) 438 ITR 42/ 207 DTR 313/ 323 CTR 522 (Mad.)(HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order was not issued-Matter remanded. [S. 144B(1) (xvi) (b), Art, 226]

Sams Facilities Management (P) Ltd. v. National Faceless Assessment Centre (2021) 282 Taxman 487 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Order passed without issue of show cause notice-Order was set aside. [S. 143(3), 144B(1)(xvi), Art. 226]

Rani Promoter (P) Ltd v. Addl.CIT (2021) 282 Taxman 120 / 205 DTR 349/ 322 CTR 965 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Order was passed without issuing the show cause notice-Order was set aside. [S.143(3A,, 144B(1) (xvi), 144C, Art, 226]

Ramtech Consulting v. National E-assessment Centre (2021) 282 Taxman 37 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment order, notice of demand, penalty notices were set aside [S. 143(3), 144B(7), 156, 274, Art, 226]

Punjab and Sind Bank v. National Faceless Assessment Centre (2021) 282 Taxman 34 (Delhi) (HC)

S. 144B : Faceless Assessment-Personal hearing was not granted-Assessment order was not in accordance with law and being non est was to be set aside. [S. 143(3) 144, 144B(1), Art. 226]

Piramal Enterprises Ltd. v. Addl.CIT (2021) 282 Taxman 407 / 205 DTR 81/ 322 CTR 370 (Bom.)(HC)