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-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order set aside. [S. 144B(9), Art. 226]
Floral Realcon (P) Ltd. v. National Faceless Assessment Centre (2021) 283 Taxman 488 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Portal was not working-Failure to file reply-Order was passed without giving reasons-Order was set aside. [Art. 226]
Faqir Chand v. NEAC (2021) 283 Taxman 51 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principles of natural justice-Reply filed to show cause notice was not considered-Order was quashed-Assessing Officer was directed to re do the assessment afresh. [Art. 226]
Ezhome Service Co-op. Bank Ltd. v. ITO (2021) 283 Taxman 567 (Ker.) (HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order was set aside-Liberty to Assessing Officer to continue assessment proceedings from stage at which they were positioned when show cause notice was issued. [S. 143(3), Art, 226]
Centum Finance Ltd. v. NFAC(2021) 283 Taxman 232 (Delhi) (HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing a mandatory draft assessment order-Assessment order, notice of demand and penalty notice was quashed-Revenue was given an opportunity to pass a fresh assessment order in accordance with law. [S. 143(3), 156, 270A, 271AAC, Art. 226]
Anju Jalaj Batra v. NEAC (2021) 283 Taxman 81 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Issue of show cause notice and draft assessment order is mandatory-Assessment order, notice of demand and penalty notice was quashed-Matter was remanded back to Assessing Officer, who shall issue a draft assessment order and thereafter pass a reasoned order in accordance with law. [S. 143(3), 144B(7), 156, 271AAC, Art. 226]
Akashganga Infraventures India Ltd. v. NFAC (2021) 283 Taxman 37/ (2022)448 ITR 729 (Delhi)(HC) (Delhi) (HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without giving a reasonable opportunity-Order was quashed and directed to pass appropriate orders on merits in accordance with law. [S. 143(3), Art. 226]
Sathya Jyothi Films v. NFAC (2021) 208 DTR 102 (Mad.)(HC)
S. 144B : Faceless Assessment-Principle of Natural justice is violated-Cash credits-Order was passed without giving an opportunity of hearing-Order was set aside. [S. 68, 142(1), 143(3), Art. 226]
Shreji Investment & Advisory Services v. NFSC (2021) 207 DTR 357 / 323 CTR 505 (Bom.)(HC)
S. 144B : Faceless Assessment-Principle of Natural justice is violated-Cash credits-Order was passed without giving an opportunity of hearing-Order was set aside. [S. 68, 142(1), 143(3), Art. 226]
Shreji Investment & Advisory Services v. NFSC (2021) 207 DTR 357 / 323 CTR 505 (Bom.)(HC)
S. 143(3) : Assessment-Cash credits-Natural justice-COVID-19-Failure to grant reasonable opportunity for furnishing details-Assessment order was set aside. [S. 68, 132 Art. 226]
Manickam Subramanian v. ACIT (2021) 283 Taxman 32 (Mad.) (HC)