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. 147 : Reassessment-After the expiry of four years-Court cannot go into the sufficiency of reasons assigned-Writ petition was dismissed. [S. 148, Art. 226]

Jiyand Ram Ahuja v. PCIT (2022) 288 Taxman 746 / 329 CTR 126 / 216 DTR 228/(2023) 457 ITR 140(MP)(HC)

S. 145 : Method of accounting-Unexplained investments Undervaluation of stock-Statement of director in the course of survey-Solely relying on statement of director addition cannot be made. [S. 69, 133A]

PCIT v. Ambika Sarees (P) Ltd. (2022) 288 Taxman 174 (Cal.) (HC)

S. 144B : Faceless Assessment-Natural justice-Filed objection with supporting evidence-No infringement of principles of natural justice-Alternative remedy-Writ petition was dismissed. [S. 147, Art. 226]

Shanavas M. v. NFAC (2022) 288 Taxman 550 / 218 DTR 145/329 CTR 549 (Ker.)(HC)

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)

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)