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-Order passed without considering the reply of assessee and draft assessment order-Order was set aside [S.68, 143(3), Art. 226]

Dj Surfactants v. National E-Assessment Centre (2021) 437 ITR 519 (Delhi)(HC)

S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Order was set aside. [Art. 226]

Sureshkumar S. Lakhotia v. National E-Assessment Centre (2021) 438 ITR 225 /(2022) 284 Taxman 340 (Bom.)(HC)

S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]

M. Thirugnanam v. ACIT (2021) 282 Taxman 481 (Mad.)(HC)

S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain the case-Matter remanded. [S. 142(1), Art. 226]

M. Thirugnanam v. ACIT (2021) 282 Taxman 481 (Mad.)(HC)

S. 144 : Best judgment assessment-Violation of principle of natural justice-Details filed in response to notice u/s 142(1) was not considered-No personal hearing was not granted-Order was set aside [S. 44AB, 142(1), Art 226]

Kalidoss Bharath v. ACIT (2021) 282 Taxman 478 (Mad.)(HC)

S. 144 : Best judgment assessment-Violation of principle of natural justice-Sufficient time was not granted and personal hearing was not granted-Matter was remitted back. [S. 143(2), 156, Art. 226]

Jaffaorulla Syeaadunnishaa v. ACIT (2021) 282 Taxman 400 (Mad.)(HC)

S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]

PCIT v. Bell Ceramics Ltd. (No. 1) (2021) 437 ITR 523 (Guj.)(HC)

S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]

PCIT v. Bell Ceramics Ltd. (No. 1) (2021)437 ITR 523 (Guj.)(HC)

S. 143(3) : Assessment-Adjournment was sought was granted-Allegation of no such email was generated from the office of the Income-tax department-Prima facie committed penal offence by forging documents-CBI was to be directed to enquire as to whether e-mail had been issued to assessee or not, and if so, by whom. [S. 142(1), Art. 226]

Three C. Homes (P) Ltd. v. ACIT (2021) 282 Taxman 134/ 204 DTR 105/ 321 CTR 513 (Delhi) (HC)

S. 143(3) : Assessment-E-Procedure facility-Natural justice-Observations regarding E-Proceedings and findings on merits of assessment order was held to be not called for-Order of single judge was set aside [S. 69A, 142, Art. 226]

Dy. CIT v. Salem Sree Ramavilas Chit Co. P. Ltd. (2021) 437 ITR 597 / 323 CTR 207 / 207 DTR 273(Mad.)(HC) Editorial : Order of the single judge in Salem Sree Ramavilas Chit Co. P. Ltd v. Dy.CIT (2020) 423 ITR 525 / 187 DTR 217/ 313 CTR 473(Mad) (HC) set aside.