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-Failure to follow mandatory procedure-Alternative remedy-Writ can be entertained-The assessment order and the notice of demand was quashed and set aside-The matter was remanded to the Assessing Officer who shall issue a show-cause notice along with the draft assessment order granting an opportunity of personal hearing to the assessee as prescribed under section 144B. Matter remanded. [S. 143(3), 144, 144B(1)(xvi)(b), 147, 156, Art. 226]
Kottex Industries Pvt. Ltd. v. NFAC (2023) 450 ITR 685 (Guj.)(HC)
S. 144B : Faceless Assessment-Natural justice-Effect from 1-4-2021-Objection to draft assessment order must be considered-Order passed without considering objections is held to be not valid. [S. 144B(7), 144B(1)(xii), Art. 226]
Hiraben Pragibhai Tala v. ACIT (2023) 450 ITR 264 (Guj.)(HC)
S. 144B : Faceless Assessment-Search and seizure-Reopening based on information uploaded on insight portal-Replied the notices-Assessment order passes-Alternative remedy-Writ against the assessment order is held to be not maintainable. [S. 147, 148, 153C, Art. 226]
Gopal Tukaram Bitode v. ITO (2023) 450 ITR 546 (Bom.)(HC) Shipaddevi Sunil Kumar Kediya v. ITO (2023) 450 ITR 546 (Bom.)(HC) Prakash Madharao Dani v. ITO (2023) 450 ITR 546 (Bom.)(HC)
S. 144B : Faceless Assessment-Natural justice-Order passed without giving opportunity to file reply to show-cause notice-Assessment order and consequent demand notice and penalty notice set aside. [S. 143(3), 156, 271(1)(c), Art. 226]
Fujiyama Power Systems v. ACIT (2023) 450 ITR 123 (HP)(HC)
S. 144B : Faceless Assessment-Failure to issue draft assessment order and give requested opportunity of hearing-Assessment order and consequent notices of demand and penalty set aside-Direction was issued to pass fresh assessment order. [S. 143(3), 144B(1)(xiv), 147, 156, 271(1)(c), 274, Art. 226]
Ellathkandi Khaleel Ahammad v. UOI (2023) 450 ITR 103 (Ker.)(HC)
S. 144B : Faceless Assessment-Assessment order passed without providing adequate opportunity to be heard-Order is held to be not valid-The matter was remanded back to the Assessing Officer. [S. 143(3), 144, 144B(9), Art. 226]
Atulbhai Kantilal Mehta v. ACIT (2023) 450 ITR 660 (Guj.)(HC)
S. 144B : Faceless Assessment-Opportunity of personal hearing was not given-Assessment order and consequential demand and penalty notices set aside-Matter remanded. [S. 143(3), 144B(7), 156, Art. 226]
Assotech Realty Pvt. Ltd. v. NEAC (2023) 450 ITR 645 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principles of natural justice-Final order passed without issuing show-cause notice-cum draft assessment order-Assessment order and consequent notices of demand and penalty set aside. [S. 144, 156, 270A, 271AAC(1), Art. 226]
Anju Jalaj Batra v. NEACC (2023) 450 ITR 140 (Delhi)(HC)
S. 143(3) : Assessment-Income-Deduction of tax at source-discrepancy in tax deducted at source certificates-Receipts as in form 26AS generated by department to be taken into consideration and not receipts as in form 16a issued by payer-Order of Tribunal affirmed. [S. 4, 260A, Form 16A, Form 26AS]
PCIT v. Nirmali Bhadra (Smt.) (2023) 450 ITR 517 (Cal.)(HC)
S. 132 : Search and seizure-Reason to believe-Documents necessary for investigation-Search proceedings valid-Noting information received as well as recording of reasons followed-Notice under section 153A was valid-Satisfaction by jurisdictional Assessing Officer that books of account or documents seized relate to such third person-Notice under section 153C is valid-Transfer of case-Co-ordination and centralisation of assessment proceeding-Transfer is valid-Recovery of tax-Provisional attachment was valid. [S. 127, 153A, 153C, 281B, Code of Criminal Procedure, 1973, Rule 112, Art, 226]
Chandran Somasundaram v. PDIT (2023) 450 ITR 188 // 330 CTR 237/222 DTR 201/ 145 taxmann.com 6 (Mad.)(HC)/Editorial : Partially set aside by division Bench, SNJ Breweries (P) Ltd. v. PDIT (Inv ).(2024) 340 CTR 436 / 241 DTR 233 (Mad)(HC)