S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Order was quashed and set aside [Art. 226]
Premlata Ramakant Fatehpuria v. PCIT (2022) 288 Taxman 54/ (2023) 455 ITR 368 (Bom.)(HC)
Digest of case laws
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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
Click here to download the pdf versions of the Digest of case laws S. 144B : Faceless Assessment-Natural justice-One day time to give response-Order was set aside and remanded. [S. 142(1), Art. 226]
Pichila Jayachandra Reddy v. NFAC (2022) 288 Taxman 95 (Karn.)(HC)S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Addition was made without issuing notice-cum draft assessment order-Order was quashed-Matter remanded [S. 144B(7), Art. 226]
Gujarat State Financial Services Ltd. v. ACIT (2022) 288 Taxman 755 (Guj.)(HC)S. 144B : Faceless Assessment-Natural justice-Personal hearing-Video conferencing-Order passed without providing it with an opportunity of hearing by not following prescribed procedure for faceless assessment-Assessment order was quashed-Matter remanded. [S. 80P, 144B(7), Art. 226]
Dediyasan Industrial Co-op. Credit Society Ltd v. ACIT (2022) 288 Taxman 682 /(2023) 455 ITR 728 (Guj)(HC)S. 144B : Faceless Assessment-Reassessment-Ex-parte order-Notice uploaded only in web portal-Demise of father-Order was set aside and remanded. [S. 147, 148, Art. 226]
Chittbabu Dinakaran v. NFAC (2022) 288 Taxman 110 (Mad.)(HC)S. 144B : Faceless Assessment-Reassessment-Ex parte order-Natural justice-Permitted to put in their objections against assessment order which was to be treated as draft assessment order and after filing of objections Assessing Officer shall proceed to complete assessment. [S. 147, 148, Art. 226]
Biki Overseas P. Ltd. v. UOI (2022) 288 Taxman 578 (Cal.)(HC)S. 143(3) : Assessment-Search and seizure-Opportunity of hearing-Alternative remedy-Writ petition was dismissed. [S. 127, 153A, Art. 226]
Ravi Shankar Singh v. Dy. CIT (2022) 288 Taxman 559/ / 141 taxmann.com 17 /216 DTR 268 /327 CTR 710 (MP)(HC)S. 143(2) : Assessment-Notice-Jurisdiction-Transferred from Assessing Officer, Circle VIII to Assessing Officer, Circle 8(1)-Notice under section 143(2) was issued by ACIT, who had no jurisdiction over assessee-Assessment order was set aside. [S. 124(3)(a), 143(3), 144, Art. 226]
S.K. Industries v. ACIT (2022) 141 taxmann.com 568 (Delhi)(HC) Editorial : SLP of Revenue dismissed since no good ground and reason to condone delay was found, ACIT v. S.K. Industries (2022) 288 Taxman 651 (SC)S. 142(2A) : Inquiry before assessment-Special audit-Pre-decisional hearing-Principle of natural justice-No opportunity of hearing was given before directing to get its accounts audited-order was quashed. [Art. 226]
Narendra Polyplast v. Pranab Kumar Das. ITO(2022) 288 Taxman 567 (Bom.)(HC)S. 115JB : Book profit-Minimum alternate tax-Electricity companies-Provisions of section 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to an electricity generating company.
PCIT v. Ajmer Vidyut Vitran Nigam Ltd. (2022) 140 taxmann.com 660 (Raj.)(HC) Editorial : Notice issued in SLP filed by Revenue, PCIT v. Ajmer Vidyut Vitran Nigam Ltd(2022) 288 Taxman 485 (SC)/)/ SLP dismissed PCIT v. Ajmer Vidyut Vitran Nigam Ltd ( 2023) 290 Taxman 5 (SC)