Faceless Assessments, Rectifications & E-Advance Rulings

Description Get your copy of ‘Faceless Assessments, Rectifications & E-Advance Rulings‘ by R.P. Garg and Sunita Garg, now in its 3rd edition published in 2023. This comprehensive book consists of 752 pages and covers a wide range of topics. With the ISBN 978-93-94163-50-8, it provides valuable insights into faceless assessments, rectifications, and e-advance rulings. Take advantage of the limited period offer of a flat 27% discount and free shipping to enhance your knowledge in this field. DETAILED CONTENTS Bharat? 5 Preface to the Third Edition 7 Acknowledgement 9 About the Author 10 Contents at a glance 11 Table of Cases 27 1. New Faceless Assessment Chart 1 2. Faceless Penalty Steps Orders Chart 3 Chapter 1 Introduction 1.1 General 8 1.2 Tax Levy Power 8 1.3 Principles of Natural Justice 10 1.3.1 “Nemo judex causa in sua” 10 1.3.1.1 Actual bias 11 1.3.1.2 Imputed 11 1.3.1.3 Pecuniary 11 1.3.1.4 Personal 12 1.3.1.5 Subject matter or official bias 14 1.3.1.6 Apparent 14 1.3.1.7 Exceptions to the rule against bias 15 1.3.1.8 Effect of a finding of bias 15 1.3.2 Audi alteram partem (Hear the other side) 16 1.3.2.1 Components of fair hearing 16 1.3.2.2 Notice 16 1.3.2.3 Adequate opportunity of being heard 17 1.3.2.4 Right to know the evidence against him 18 1.3.2.5 Cross Examination 19 1.3.2.6 Representation by a lawyer 20 1.3.2.7 Legitimate Expectation 21 1.3.2.8 Exceptions to the doctrine of audi alteram partem 21 1.3.3 “Ces-sante Ratione Legis Cessat Ipsa Lex” 23 1.3.3.1 Recording of reason are necessary 24 1.3.3.2 Reasons encourage transparency 25 1.3.3.3 Twelve points for Reasoned order 26 1.3.3.4 Subsequent explanations cannot sustain a decision 27 1.3.3.5 Order in violation — void or voidable 27 1.3.4 General Exceptions to Principles 28 1.3.5 Evolution of Principles of Natural Justice 29 1.3.5.1 ‘Conceptual’ 30 1.3.5.2 In India 31 1.3.5.3 Under Company law 31 1.3.5.4 In income-tax proceedings 32 1.3.6 Judicial Discipline 42 1.3.6.1 For base authorities 45 1.3.6.2 In nutshell 46 1.4 Guidelines issued by Board 47 1.4.1 Risk Management Strategy 47 1.4.2 Risk Assessment Directorate 48 1.4.3 Risk Management Strategy 48 1.4.3.1 Risk Defined 48 1.4.3.2 Risk in taxation 48 1.4.3.3 Risk management 50 1.4.4 Risk Management Environment 51 1.4.4.1 External context 51 1.4.4.2 Internal context 52 1.4.4.3 Objectives Impact 52 1.4.5 Strategy 53 1.4.6 Risk Treatment 54 1.4.6.1 Pass the risk 54 1.4.6.2 Reducing risks 54 1.4.6.3 Limiting opportunities 54 1.4.6.4 Reducing unintentional errors 55 1.4.6.5 Reducing intentional errors 57 1.4.7 Risk covering 60 1.4.8 Timing and quality of the intervention 62 1.4.9 Evaluation 63 1.4.9.1 Performance measurement 63 1.4.9.2 Measuring outcome 63 1.4.9.3 Feedback 65 1.4.9.4 Reaching the objectives 65 1.4.10 Approaches 66 1.4.11 Process of managing risk 66 1.4.11.1 Risk Identifying 66 1.4.11.2 Risk assessment 67 1.4.11.3 Risk and evaluation 67 1.4.12 Risk mitigation measures 67 1.4.13 Prioritizing 69 1.4.14 Risk Management in digital environment 69 1.4.15 Tax risk management 70 1.4.16 The impact of digital development on tax risk management 72 1.4.17 Necessity of risk management 76 1.4.18 Limitations 76 1.4.19 Effective risk management system 77 1.4.19.1 Preventable risks 77 1.4.19.2 Strategy risks 77 1.4.19.3 External risks 77 1.4.19.4 Managing Strategy Risks 78 1.4.20 Monitor results 79 1.4.21 Monitor results: Ten top tips on how to improve risk management 79 1.4.21.1 Clear responsibility 79 1.4.21.2 Identify risks early on 79 1.4.21.3 Be positive 80 1.4.21.4 Describe risk appropriately 80 1.4.21.5 Estimate and prioritise risk 80 1.4.21.6 Take responsibility and ownership 80 1.4.21.7 Learn from past mistakes 80 1.4.21.8 Use appropriate strategies to manage risk 80 1.4.21.9 Document all risks in a risk register 80 1.4.21.10 Keep monitoring and reviewing 80 1.5 Rules of interpretations 81 1.5.1 Literal interpretation 82 1.5.2 Golden Rule (Doctrine of purposive construction) 84 1.5.3 Rule of harmonious construction 84 1.5.4 Mischief rule of interpretation 84 1.5.5 Rule of beneficent construction 85 1.5.6 Rule of Strict construction 85 1.5.6.1 Of taxing statute 85 1.5.6.2 Of limitation provisions 86 1.5.6.3 Of penal provisions 86 1.5.7 Omission of a provision 86 1.5.8 Retrospective effect of amendment 86 1.5.9 Rule of ‘Expressio Unius Est Exclusio Alterius’ 87 1.5.10 Rule of Liberal interpretation 87 1.5.10.1 Appeal provision 89 1.5.10.2 Beneficial provisions 89 1.5.10.3 Where two views are possible 89 1.5.11 Rule of ‘ejusdem generis’ 89 1.5.12 Noscitur A Sociis’ 90 1.5.13 Mischief rule of interpretation 90 1.5.14 External aids to interpretation 90 1.5.14.1 Finance Minister’s Speech 90 1.5.14.2 Parliamentary Debates 91 1.5.14.3 The Statement of Objects and Reasons 93 1.5.14.4 Marginal notes 93 1.5.15 Rule of “Generalia Specialibus Non Derogant” 93 1.5.16 Rule of ‘leges posteriors priores contrarias abrogant’ 93 1.5.17 Mimansa Rules 93 1.5.18 Rule of ‘expressio unius est exclusio alterius’ 95 1.5.19 Legal Fiction 95 1.5.20 Doctrine of ‘Reading Down’ 96 1.5.21 Miscellaneous 100 1.5.21.1 Definition clause 100 1.5.21.2 Undefined words 100 1.5.21.3 Retrospective effect of rules and notifications 103 1.5.21.4 Doctrine of Stare decisis 103 1.5.21.5 A Precedent when ceases to be binding 104 1.5.21.6 Obiter dicta does not bind 104 1.5.21.7 Words of rank 104 1.5.21.8 Reddendo singula singulis 104 1.5.21.9 General words 105 1.5.21.10 ‘And’ 105 1.5.21.11 ‘Shall’ and “May” 106 1.6 Tax Proceedings — Quasi-judicial 106 Chapter 2 Tax Proceedings So Far 2.1 Tax Scheme 110 2.1.1 Charge 110 2.1.2 Annual tax 111 2.1.3 Person is charged 112 2.1.4 Scope of Income 113 2.1.4.1 Real Income 113 2.1.4.2 Included Income 114 2.1.4.3 Deemed Income 115 2.1.4.4 Ought to be or Hypothetical income 115 2.1.4.5 Computation of income 115 2.1.5 Collection of tax 116 2.1.5.1 On Payer of Income 119 2.1.5.2 On Seller of Certain Goods 119 2.1.5.3 On Receiver of income 119 2.1.5.4 Advance Payment of Tax 120 2.1.5.5 Self-assessment tax Payment 120 2.1.5.6 Alternate Tax Payment 120 2.1.5.7 Transfer Pricing Adjusted Income Tax Payment 120 2.1.5.8 On Advance Pricing Agreements Tax Payment 121 2.1.5.9 Payment on Assessed Tax 121 2.1.5.10 Search or requisition assessment 121 2.1.6 Tax compliance obligations 122 2.1.7 A Shift Tax administration 122 2.1.8 Compliance required 124 2.1.9 Compliance seeking sanctions 126 2.1.10 Assessment Procedure 127 2.1.11 Conducting Proceedings for assessment 132 Chapter 3 Faceless Procedure Schemes 3.1 Brew of Digital Eco system 135 3.2 Later Extension 136 3.3 Relaxation for NR Agents 138 3.4 Creation of Directorate of Income Tax (Risk Assessment) 139 3.5 Pilot commencement of Scheme of E-Assessment 139 3.5.1 Extension of E-Assessment Scheme 139 3.5.2 Compulsory extension of E-assessment and Scrutiny Cases 139 3.5.3 Teething problems 141 3.5.4 Infrastructural Office Memorandum 142 3.5.5 Performance review by Revenue Secretary 143 3.5.6 Launch of Integrated Solution between E-Nirvan Module 144 3.5.7 Identifying defaulters 146 3.5.8 Review of Paperless Performance 146 3.5.9 Conduct of e-assessments in time barring cases in FY 2017-18 147 3.5.10 Notices Under Section 142(1)(ii) and (iii) revised in electronic Format 152 3.5.11 Conduct of assessments through e-proceedings in 2018-19 153 3.5.12 Clarifying misreporting as to Difficulties 155 3.5.13 Conduct of assessments through e proceedings in 2019-20 155 3.5.14 Introducing Faceless Schemes 157 3.5.15 Faceless Aims and objects 162 3.5.15.1 Greater Efficiency 162 3.5.15.2 Greater transparency 163 3.5.15.3 Greater accountability 164 3.6 Launch of Faceless Assessment scheme 164 3.6.1 Extension of time limit for filing of response to notices under section 142(1) 166 3.6.2 Hoping Completing all E-Assessments by Mid-September 166 3.6.3 CBDT to start E-Campaign on Voluntary Compliance from 20-7-2020 167 3.7 Faceless Assessment Scheme, 2019 168 3.7.1 Directions for Giving effect to Faceless Assessment Scheme, 2019 185 3.7.2 An overview of the amendments made vide Notification No. S.O. 2745(E) 197 3.7.3 An overview of the amendments made vide Notification No. S.O. 2746(E) 199 3.7.4 Faceless E-Assessment Scheme will provide Ease of Doing Business 200 3.7.5 Guidelines for implementation of Faceless Assessment Scheme, 2019 201 3.8 Standard Operating Procedure (SOP) for Functioning of AU/VU/TU/RU 205 3.9 SOP Personal Hearing 205 3.10 Notifications and circulars 206 3.10.1 Circular F. No. 225/61/2021/ITA-II, dated 10-6-2021 206 3.10.2 CASS 2020 – Instruction No. 1, dated 17-5-2021 209 Chapter 4 Old Faceless Assessment 4.1 Statutory Provision 212 4.2 Faceless assessment 224 4.3 Scope of faceless assessments 224 4.4 Overriding procedure 225 4.5 Applicability Timing 225 4.5.1 Controversy may arise 226 4.5.2 Repealing effect 227 4.6 New Assessing Authority 229 4.6.1 Procedure of multiple stages and authorities 230 4.6.1.1 Informing assessee as to applicability of new procedure 230 4.6.1.2 Assigning case to Assessment Unit 231 4.6.1.3 Obtaining information 231 4.6.1.4 Notice to assessee and assign requisition to units 231 4.6.1.5 Receive Responses and Reports 231 4.6.1.6 Send Responses and Reports to assessment unit 232 4.6.1.7 Notice to assessee of ex-parte order 232 4.6.1.8 Receive Response from assessee 232 4.6.1.9 Informing AU assessee’s failed response 232 4.6.2 Making assessment order 232 4.6.2.1 Draft order 233 4.6.2.2 Examination of draft order 233 4.6.2.3 Review unit to concur or suggest other variation 233 4.6.2.4 NeAC to finalise or show cause response 234 4.6.2.5 Assign for Final draft order 234 4.6.2.6 Final draft assessment order 234 4.6.2.7 NeAC to finalise or show cause 235 4.6.2.8 NeFC show cause to assessee 235 4.6.2.9 NeFC on response filed 235 4.6.2.10 Revised draft assessment order 236 4.6.2.11 NFAC action on revised draft order 236 4.6.2.12 Action on (no) response of assessee 236 4.6.2.13 Assessee files acceptance to variation section 144C(2) 236 4.6.3 Assessment of eligible assessee 237 4.6.3.1 DRP directions assessment 237 4.6.3.2 Draft order on receipt of DRP direction 237 4.6.3.3 Final order by NFAC 237 4.6.4 Transfer of records 237 4.7 Specifying Faceless assessments for 237 4.7.1 Setting centres and Units and their Jurisdiction 238 4.7.2 Assessment procedure in a Table form 239 4.7.3 Authorities of assessment, verification, technical and review units 239 4.7.4 Communication inter se 240 4.7.5 Communication between NeAC and assessee 240 4.7.6 Authentication and service 240 4.7.6.1 Standard Operating Procedure (SOP) 241 4.7.6.2 SOP: AU VU TU RU 244 4.7.7 Relocate the assessment to jurisdictional AO 244 4.8 Order made under old provisions non-est 244 4.9 Definitions 244 4.9.1 Unless the context otherwise requires 245 4.9.2 “addressee” 246 4.9.3 “automated allocation system” 247 4.9.4 “automated examination tool” 247 4.9.5 “computer resource” 247 4.9.6 “computer system” 247 4.9.7 “computer resource of assessee” 247 4.9.8 “digital signature” 247 4.9.9 “designated portal” 248 4.9.10 “Dispute Resolution Panel” 248 4.9.11 “faceless assessment” 248 4.9.12 “electronic record” 248 4.9.13 “eligible assessee” 248 4.9.14 “e-mail” or “electronic mail” and “electronic mail message” 248 4.9.15 “hash function” and “hash result” 249 4.9.16 “Mobile app” 249 4.9.17 “originator” 249 4.9.18 “real time alert” 249 4.9.19 “registered account” of the assessee 249 4.9.20 “registered e-mail address” 249 4.9.21 “registered mobile number” of the assessee 250 4.9.22 “video conferencing or video telephony” 250 4.10 Faceless Assessment, a Paradigm Shift 250 4.11 Difference with Traditional assessments 256 4.12 Adopting Orders/Notifications/Circulars as under section 144B/250(6B) 259 4.13 Notifications and circulars 260 4.13.1 Circular F. No. 225/61/2021/ITA-II, dated 10-6-2021 260 4.13.2 CASS 2020 – Instruction No. 1, dated 17-5-2021 263 Chapter 5 New Faceless Assessment (Section 144B) 5.1 Statutory Provision 266 5.2 New Faceless assessment 277 5.3 Scope of new faceless assessments 278 5.4 Applicability Timing 279 5.4.1 Controversy may arise 279 5.4.2 Repealing effect 280 5.5 New Assessing Authority 283 5.5.1 Assignment of case to Faceless assessment 285 5.5.2 Intimation to Assessee 285 5.5.3 Notice to Assessee 285 5.5.4 (A) Seeking information, documents and evidences 287 5.5.5 (B) Conducting of enquiry or verification by verification unit 288 5.5.5 (C) Seeking technical assistance 295 5.5.7 Notice to assessee of ex-parte order 295 5.5.8 Response from assessee 295 5.5.9 Income or loss determination proposal (ILDP) 296 5.5.10 Review report 296 5.5.11 Draft order 296 5.5.12 Eligible assessee 297 5.5.13 Making final order of assessment 297 5.5.14 Transfer of records 298 5.5.15 Special Audit Cases 298 5.6 Specifying Faceless assessments for 299 5.7 Setting centres and Units and their Jurisdiction 306 5.8 Faceless Assessment Table 307 5.9 Authorities of assessment, verification, technical and review units 308 5.10 Communication inter se 308 5.11 Communication between NeFAC and assessee 308 5.12 Authentication and service 308 5.13 Opportunity of hearing cases 310 5.14 SOP: AU VU TU RU 318 5.15 Relocate the assessment to jurisdictional AO 318 5.16 Assessment other than Faceless 318 5.17 Definitions 318 5.17.1 Unless the context otherwise requires 319 5.17.2 “addressee” 320 5.17.3 “Authorised representative” 320 5.17.4 “automated allocation system” 321 5.17.5 “automated examination tool” 321 5.17.6 “computer resource” 321 5.17.7 “computer system” 321 5.17.8 “computer resource of assessee” 321 5.17.9 “digital signature” 321 5.17.10 “designated portal” 322 5.17.11 “Dispute Resolution Panel” 322 5.17.12 “faceless assessment” 322 5.17.13 “electronic record” 322 5.17.14 “electronic verification code” 322 5.17.15 “eligible assessee” 322 5.17.16 “e-mail” or “electronic mail” and “electronic mail message” 323 5.17.17 “hash function” and “hash result” 323 5.17.18 “Mobile app” 323 5.17.19 originator 323 5.17.20 “real time alert” 323 5.17.21 “registered account” of the assessee 323 5.17.22 “registered e-mail address” 323 5.17.23 “registered mobile number” of the assessee 324 5.17.24 “video conferencing or video telephony” 324 Chapter 6 Comparative Faceless Assessment 6.1 Faceless Assessment, a Paradigm Shift 325 6.2 Difference with Traditional assessments 333 6.3 A Few Grey Areas 335 6.3.1 Scheme and section 336 6.3.2 Hearing and Some Challenges under the Faceless Schemes 336 6.3.3 Apprehensions of biasness 337 6.3.4 Rectification under section 154 may get obliterated/redundant 337 6.3.5 Revision under sections 263 and 264 may also get otiose 338 6.3.6 15 Days Notice response is too simplistic an approach 338 6.3.7 Personal hearing 339 6.3.8 Risk Management Strategy 339 6.4 Adopting Orders/Notifications/Circulars under section 144B/250(6B) 341 Chapter 7 E-assessment of Income Escaping Assessment (Sections 147-152) 7.1 E-Assessment of Escaping income 343 7.2 General Provisions of Income Escaping Assessment 344 7.2.1 Time frame and sanction by Commissioner 346 7.2.2 Search cases 346 7.3 Post 2021 Procedure 346 7.4 Income escaping assessment 348 7.5 Escaped assessment 349 7.6 Issue of notice of reopening 355 7.6.1 Information which suggests escapement 356 7.6.2 Information means 356 7.6.3 Not information 357 7.6.4 Deemed information 358 7.7 Conducting inquiry, providing opportunity and order to issue notice 361 7.8 Appeal Remedy 364 7.9 Prior approval for assessment/reassessment in certain cases 366 7.10 Time limit and further conditions to issue notice 368 7.10.1 Books of accounts, documents or evidence which reveals escapement 371 7.10.2 An Asset 372 7.10.3 Expenditure in respect of a transaction or in relation to an event or occasion 372 7.10.4 Entry or entries in books of account 373 7.10.5 Notice can be issued if escaping incomes spread over more year 374 7.11 Provision for cases where assessment is in pursuance of an appeal, etc. 375 7.12 Sanctioning authority for issue of notice 378 7.13 Faceless assessment of income escaping assessment 379 7.14 Charge at tax rate 380 7.15 Time limit for completion of assessment/ reassessment 386 7.16 Effect of Reassessment on the Original Assessment Order 388 7.17 Assessment and reassessment in search and requisition cases 389 7.18 Assessment in case of search or requisition 397 7.19 Reassessment and Other Provision 406 Chapter 8 Faceless Rectification 8.1 Statutory Provisions 407 8.2 Power to Make Faceless Scheme 408 8.3 Aims and objects 408 8.3.1 Greater Efficiency 408 8.3.2 Greater transparency 409 8.3.3 Greater accountability 409 8.3.4 Means to achieve objects 410 8.3.5 A step in right direction 411 8.4 Rectification scheme in appeal 411 8.4.1 Faceless Appeal Scheme, 2020 411 8.4.2 Rectification Proceedings under 2021 Scheme 413 8.5 Rectification of order 415 8.6 Rectification under Faceless Penalty Scheme 416 8.7 Rectification of mistakes in E-Advance Ruling Scheme, 2022 418 8.8 Faceless rectification in Processing of return 418 Chapter 9 Faceless Penalty Scheme, 2021 9.1 Statutory Provisions 421 9.2 Enabling Provisions 422 9.3 Faceless Aims and objects 422 9.3.1 Greater Efficiency 422 9.3.2 Greater transparency 423 9.3.3 Greater accountability 424 9.3.4 Means to achieve objects 424 9.4 Faceless Penalty Scheme, 2021 425 9.5 Amendment in Faceless Penalty Scheme, 2021 437 9.6 Scheme effective date and Definitions 440 9.6.1 Unless the context otherwise requires 441 9.6.1.1 Act 441 9.6.1.2 Addressee 441 9.6.1.3 Assessment Unit 441 9.6.1.4 Authorised representative 442 9.6.1.5 Automated allocation system 443 9.6.1.6 Board 443 9.6.1.7 Computer resource 443 9.6.1.8 Computer system 443 9.6.1.9 Computer resource of assessee 443 9.6.1.10 Digital signature 443 9.6.1.11 Designated portal 444 9.6.1.12 Faceless penalty 444 9.6.1.13 Electronic record 444 9.6.1.14 “E-mail” or “electronic mail” and “electronic mail message” 444 9.6.1.15 Hash function and hash result 444 9.6.1.16 Mobile app 445 9.6.1.17 National Faceless Assessment Centre 445 9.6.1.18 Originator 445 9.6.1.19 Penalty 445 9.6.1.20 Real time alert 445 9.6.1.21 Regional Faceless Assessment Centre 445 9.6.1.22 Registered account 445 9.6.1.23 Registered e-mail address 445 9.6.1.24 Registered mobile number of the assessee 446 9.6.1.25 Review unit 446 9.6.1.26 Rules 446 9.6.1.27 Technical unit 446 9.6.1.28 Verification unit 446 9.6.1.29 Video conferencing or video telephony 446 9.6.2 Undefined words 446 9.7 Scope of the Scheme 447 9.7.1 Faceless Penalty Centres 447 9.7.2 Communication 448 9.7.3 Authorities in Penalty Unit 448 9.7.4 Transitional authority 448 9.7.4.1 Order under Para 4 of FPS, 2021 448 9.7.4.2 Order under Para 3 of FPS, 2021 449 9.8 Procedure in penalty 449 9.8.1 Reference of case 450 9.8.2 Assigning case to Penalty Unit 450 9.8.3 Draft notice or drop 450 9.8.4 Response or information 450 9.8.5 Draft Show cause 450 9.8.6 NFPC to issue show cause 450 9.8.7 Assessee to file Response 451 9.8.8 NFPC sends response to penalty unit 451 9.8.9 Penalty Unit may 451 9.8.10 Notice to assessee 451 9.8.11 Response by parties 451 9.8.12 Request for conducting inquiry/technical assistance 451 9.8.13 Response to send to PU 451 9.8.14 Sending Reports 452 9.8.15 Draft of penalty 452 9.8.16 Examine the proposal RMS/AET 452 9.8.17 Review of draft 453 9.8.18 Action by NFPC on review 453 9.8.19 Assign case to another Penalty Unit 453 9.8.20 Revise draft order 453 9.8.21 Order by NFPC 454 9.8.22 Service of Order on AO/NaFAC 454 9.8.23 Transfer back to ITA/NaFAC 455 9.9 Rectification Proceedings 455 9.9.1 Enabling Provision 455 9.9.2 Application for Rectification 455 9.9.3 Assigning application to Penalty Unit 455 9.9.4 Notice of rectification 455 9.9.5 Notice to parties 456 9.9.6 Response by parties 456 9.9.7 NFPC send response to PU 456 9.9.8 Draft order of rectification 456 9.9.9 Order of rectification 456 9.10 Appellate Proceedings 456 9.11 Exchange of communication exclusively by electronic mode 457 9.12 Authentication of electronic record 457 9.13 Delivery of electronic record 457 9.13.1 Delivery to assessee 457 9.13.2 Delivery of notice/communication 458 9.13.3 Communication by Assessee 458 9.13.4 Delivery time and place 458 9.14 No personal appearance in the Centres or Units 458 9.15 Power to specify format, mode, procedure and processes 459 9.16 Directions: Notification of the Faceless Penalty Scheme 460 9.17 Direction amended 468 9.18 Order Under Para 3 FPS, 2021 474 9.19 Order F. No. 187/4/2021-ITA-1 under FPS, 2021 475 9.20 Order F No. 187/4/2021-ITA-I FPS 475 9.21 Order F. No. 187/4/2021-ITA-I under para 3 FPOS 476 9.22 Order F. No. 187/4/2021-ITA-I under para 4 476 9.23 Order Under Para 4 of the FPS 2021 477 Chapter 10 E-Advance Rulings Scheme, 2022 10.1 Scheme Background 489 10.2 E-Advance Rulings Scheme, 2022 490 10.2.1 Name and application from 490 10.2.2 Definitions 491 10.3 Scope of the Scheme 493 10.4 E-advance rulings by BAR 494 10.5 Allocation of applications for advance ruling 494 10.6 Procedure for giving advance ruling 494 10.6.1 Making Application 494 10.6.2 Procedure on receipt of application 495 10.6.3 Order for advance ruling 496 10.7 Submission of additional facts before BAR 496 10.8 Questions contained in the application 496 10.9 Verification of additional facts 497 10.10 Powers of the BAR 497 10.11 Powers and functions of the Secretary 497 10.12 Authorisation to be filed 498 10.13 Authentication of electronic record 498 10.14 No personal appearance before the Board for Advance Rulings. 498 10.15 Rectification of mistakes 498 10.16 Appellate Proceedings 499 10.17 Proceedings not open to the public 499 10.18 Communication 499 10.19 Communication exclusively by electronic mode 499 10.20 Language of BAR 500 10.21 Publication of orders 500 10.22 Application of the provisions of Chapter XIX-B of the Act 500 10.23 Power to specify format, mode, procedure and processes 500 10.24 Constitution of BAR 501 10.25 Board for Advance Rulings 501 Chapter 11 Faceless Other Procedures 11.1 Defining Faceless jurisdiction 502 11.2 Faceless Jurisdiction of Authorities Scheme 2022 503 11.3 Faceless collection of information 504 11.4 Faceless inquiry or Valuation 505 11.5 Faceless Inquiry or Valuation Scheme, 2022 506 11.6 Faceless collection and recovery of tax 507 11.7 Interim Board of settlement 508 11.8 E-settlement Scheme 2021 509 11.9 Faceless Revision Proceedings 514 11.10 Faceless effect of orders [Section 264B] 515 11.11 Faceless approval or registration 516 11.12 E-Dispute Resolution Scheme, 2022 517 Appendix 1 Taxpayers’ Charter Sensitising on Faceless Assessment Scheme 527 Appendix 2 E-Portal for Filing Complaints 529 Appendix 3A Faceless Assessment Scheme, 2019 530 1. Short title and commencement 530 2. Definitions 530 3. Scope of the Scheme 532 4. E-assessment Centres 533 5. Procedure for assessment 534 6. Penalty proceedings for non-compliance 542 7. Appellate Proceedings 543 8. Exchange of communication exclusively by electronic mode 543 9. Authentication of electronic record 543 10. Delivery of electronic record 544 11. No personal appearance in the Centres or Units 544 12. Power to specify format, mode, procedure and processes 545 Appendix 3B General Directions for Giving effect to Faceless Assessment Scheme, 2019 546 Appendix 4 Faceless – Other proceedings 557 1. Finance Act, 2020 557 2. Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 558 3. Finance Act, 2021 559 4. Interim Board of settlement 560 5. NCLT/NCLAT Faceless 560 Appendix 5 Order on Jurisdiction 561 Appendix 6 Setting up of NFAC 580 Appendix 7 Setting up of RFACs (now ineffective) 581 Appendix 8 SOP Personal Hearing 590 Appendix 9 SOP: AU, VU, TU, RU 591 Appendix 10 SOP Assessment Units 592 Appendix 11 SOP for Verification unit 608 Appendix 12 SOP for Review Unit 613 Appendix 13 SOP for Technical unit 615 Appendix 14 Faceless Penalty Scheme, 2021 621 1. Short title and commencement 621 2. Definitions 621 3. Scope of the Scheme 623 4. Faceless Penalty Centres 623 5. Procedure in penalty 624 6. Rectification Proceedings 627 7. Appellate Proceedings 628 8. Exchange of communication exclusively by electronic mode 629 9. Authentication of electronic record 629 10. Delivery of electronic record 629 11. No personal appearance in the Centres or Units 629 12. Power to specify format, mode, procedure and processes 630 Appendix 15 Faceless Penalty Scheme, 2021 Order 631 Appendix 16 Order for Assignment and Disposal of Penalty Cases 632 Appendix 17 Penalty levy Procedure 633 Appendix 18 Instruction No. 08/2011, dated 11-8-2011 640 Appendix 19 Authorisation of PCIT/Addl. Commissioners 649 Appendix 20 Prescribed Income-tax Authority u/s 142(1) 652 Appendix 21 Faceless Press Release & Notification 653 SUBJECT INDEX 697 TABLE OF CASES A. Raman & Co. (1968) 67 ITR 11 (SC) 85 A.C.C., Tax Deptt. Works Contract and Leasing Quota v Shukla & Bros (2010) (4) JT 35(SC) 25 A.G. v HRH Prince Earnest Augustus (1975) 1 All ER 49 (HL) 105 A.K. Kraipak v UOI AIR 1970 SC 150 13,23 A.S. Mani v Union Bank of India (2003) 264 ITR 5 (Kar) 88,89 Abdul Qayume v CIT (1990) 184 ITR 404 (All) 132 Agrawal Warehousing & Leasing Ltd. v CIT (2002) 124 Taxman 440 (MP) 45 Ahmedabad Manufacturing and Calico Printing Co. Ltd. v S.G. Mehta, ITO (1963) 48 ITR 154 (SC) 387 Akashganga Infraventures India Ltd. v National Faceless Assessment Centre, Delhi. (2021) 130 taxmann.com 401 (Del) 313 Allen v Farquharson Brothers & Co. (1932) 17 TC 59 (KB) 373 Allison v General Council of Medical Education and Registration (1894) 1 QB 750 (CA) 16,27 Amar Chandra Chakraborty v CCE AIR 1972 SC 1863 89 Anand Ram Raitani v CIT (1997) 223 ITR 544 (Gau) 374 Anandji Haridas & Co. (P.) Ltd. v Engineering Mazdoor Sangh (1975) 99 ITR 592 (SC) 92 Anantrai Joshi and Co. v CIT (2004) 265 ITR 672 (Raj) 86 Andaman Timber Industries v CCE (2015) 62 taxmann.com 3 (SC) 19 Anisminic Ltd. v Foreign Compensation Commission (1969) 2 AC 147 28 Anshul Jain v PCIT (2022) 143 taxmann.com 38 (SC) 364 Anya v University of Oxford 2001 EWCA Civ 405 27 Arun Kumar v Union of India (2006) 286 ITR 89 (SC) 96,99 Ashok Chaddha v CIT (2011) 337 ITR 399 (Del) 118 Ashok Lalwani v ITO (2011) 196 Taxman 82 (Del)(Mag) 109 ACIT v Hotel Blue Moon (2010) 321 ITR 362 (SC) 118 ACIT v Kirti Singh (2022) 138 taxmann.com 217 (SC) 369 ACIT v Velliappa Textiles Ltd. (2003) 263 ITR 550 (SC) 82 ADI (International Taxation) v Delta Airlines Inc. (2009) 209 CTR 266 (Mum) 103 Aswini Kumar Ghose v Arabinda Bose AIR 1952 SC 369 91 Azadi Bachao Andolan (2003) 263 ITR 706 (SC) 100 B4U International Holding (2012) 52 SOT 545 103 Baidya Nath Sarma v CWT (1983) 11 Taxman 158 (Gau) 26 Baidyanath Mohapatra v State of Orissa AIR 1988 SC 2218 14 Bajaj Tempo Ltd. v CIT (1992) 196 ITR 188 (SC) 87 Balaji v ITO AIR 1962 SC 123 8 Balasubramanian (PN) v ITO (1978) 112 ITR 512 (AP) 109 Baliah v Rangachari (1969) 72 ITR 787 (SC) 227,281 Balkishan Dass v CIT (1976) 103 ITR 825 (Del) 229,282 Balraj Hire Purchase (P.) Ltd. v National Faceless Assessment Centre, Delhi (2021) 128 taxmann.com 190 (Del) 39,314 Bank of Baroda v H.C. Shrivastava (2002) 256 ITR 385 (Bom) 45 Bhabani Pigments (P.) Ltd. v National Faceless Assessment Centre Delhi (2021) 128 taxmann.com 313 (Del) 41,316 Biecco Lawrie Ltd v State of West Bengal (2009) 10 SCC 32 17 Bijli Cotton Mills (P.) Ltd. (1979) 116 ITR 60 (SC) 373 Blackwood v R (1882) 8 AC 82 (PC) 105 Blue Square Infrastructure LLP v National Faceless Assessment Centre Delhi (2021) 128 taxmann.com 290 (Del) 40,315 Bombay Oil Industries Pvt. Ltd. v Union of India AIR 1984 SC 160 24 British Agro Products (India) (P.) Ltd. v ACIT/National Faceless Assessment Central (2022) 134 taxmann.com 214 (Mad) 37,311 British Bank of the Middle East v CIT (2004) 269 ITR 266 (Bom) 88,89 Broken Hill Proprietary Co. Ltd. v Broken Hill Municipal Council (1926) AC 94 44 C.A. Sher v Holmes (1831) 109 ER 1263 104 C.B. Gautam v Union of India (1996) 219 ITR 33 (SC): (1992) 199 ITR 530 (SC) 98 C.B.I. v V.C. Shukla AIR 1998 SC 1406 374 Cal Dive Marine Construction (Mauritius) Ltd. v DI (Int.T) (2009) 315 ITR 334 (AAR) 103 Calcutta Discount Co. Ltd. v ITO (1961) 41 ITR 191 (SC) 119 Campbell v Board of Dental Examiners 53 CA 283 89 Canara Housing Development Co. (2014) 49 taxmann.com 98(Kar) 398,404,405 Cape Brandy Syndicate v IRC (1921) 1 KB 64 82,83 Catchy Prop-Build (P) Ltd. v ACIT (2022) 145 taxmann.com 510 (Del) 362 Catchy Prop-Build (P) Ltd. v ACIT (2022) 448 ITR 671(Del) 363 Centum Finance Ltd. v National Faceless Assessment Centre, Delhi (2021) 131 taxmann.com 39 (Del) 38,313 Chairman Mining Board v Ramjee (1977) AIR 965 SC 22,29 Chander Arjandas Manwani v National Faceless Assessment Centre (2021) 130 taxmann.com 445 (Bom) 36,310 Chandra Prakash Agrawal v ACIT (2006) 287 ITR 172 (All) 389 Chandrabai v ITO (2015) 53 taxmann.com 304 (Mad) 377 Chandroji Rao v CIT (1970) 77 ITR 743 (SC) 93 Chartsey UDC v Mixnam’s Properties (1964) 2 All ER 627 (HL) 105 Chee Siok Chin v Attorney-General (2006) SGHC 153 (Singapore) 11 Chhogmal Agarwalla v ITO (1975) 100 ITR 29 (Cal) 228 Chhogmal Agarwalla v ITO (1990) 181 ITR 242 (Bom) 282 Chhugamal Raj Pal v S P Chaliha. (1971) 79 ITR 603 (SC) 344 Chief Justice of AP v L.V.A. Dikshitulu AIR 1979 SC 193 98 Chimanram Motilal v CIT (943) 11 ITR 44 (Bom) 350 Chiranji Lai Steel Rolling Mills v CIT (1972) 84 ITR 222 (P&H) 109 Chockalingam (M) & Meyyappam (M) v CIT (1963) 48 ITR 34 (SC) 107 Chuharmal v CIT (1988) 172 ITR 250 (SC) 107 Citigroup Global Markets India (P.) Ltd. v DCIT (2009) 29 SOT 326 (Mum) 83 Clan Line Steamers Ltd. v ITO (1985) 156 ITR 631 (Cal) 228,282 Clifford Chance (United Kingdom) v DCIT (2002) 82 ITD 106 (Mum) 102 CCE v ITC Ltd (1995) 2 SCC 38 (SC) 17 CGT v N.S. Getti Chettiar (1971) 82 ITR 599 (SC) 245,319,441 CIR v Sneath (1932) 17 Tax Cas 149, 164 387 CIT v A.J. Abraham Anthraper (2004) 268 ITR 417 (Ker) 85,89 CIT v Abhvudaya Builders (P.) Ltd. (2012) 340 ITR 310 (All) 389 CIT v Ahmedbhai Umarbhai & Co (1950) 18 ITR 472 (SC) 93 CIT v Ajax Products Ltd. (1965) 55 ITR 741 (SC) 82,83 CIT v Alagendran Finance (2007) 293 ITR 1 (SC) 388 CIT v B.R. Constructions (1993) 202 ITR 222 (AP) 104 CIT v Bombay Corpn. AIR 1930 PC 54 96 CIT v Chandanben Maganlal (2002) 120 Taxman 38 (Guj) 84 CIT v Chhabil Dass Agarwal (2014) 1 SCC 603 365 CIT v Elphinstone Spg. & Wvg. Mills Co. Ltd. (1960) 40 ITR 142 (SC) 83 CIT v Greenworld Corporation (2009) 181 Taxman 111 (SC)] 376,377 CIT v Gujarat Aluminium Extrusions Pvt. Ltd (2004) 263 ITR 453 (Guj) 88,89 CIT v I.B.C. Knowledge Park (P.) Ltd. (2016) 385 ITR 346 (Kar) 400,405 CIT v Indian Engg. & Commercial Corpn. (P.) Ltd. (1993) 201 ITR 723 (SC) 83 CIT v Isthmian Steamship Lines (1951) 20 ITR 572 (SC) 225,279 CIT v Jacob J Thaliath 344 ITR 279 406 CIT v K. Srinivasan & K. Gopalan (1953) 23 ITR 87 (SC) 100 CIT v Kabul Chawla. (2016) 380 ITR 573 (Del) 402 CIT v Kelvinator India Ltd. (2010) 320 ITR 561 (SC) 345,352 CIT v Kelvinator of India Ltd. (2002) 256 ITR 1 (Del) 351 CIT v Kerala Electric Lamp Works Ltd (2003) 261 ITR 721 (Ker) 87 CIT v Kothari (1971) 82 ITR 794 (SC) 373 CIT v Loyal Textile Ltd. (1997) 95 Taxman 293 (Mad) 376 CIT v Madan Parnami Family Trust (2004) 269 ITR 16 (Raj) 83,84 CIT v Manohar (1935) 3 ITR 372 (Bom) 350 CIT v Motilal Padampat Sugar Mills Co. (P.) Ltd (1975) 100 ITR 29 (Cal) 282 CIT v Motilal Padampat Sugar Mills Co. (P.) Ltd (1979) 118 ITR 825 (All) 228 CIT v Motors & General Stores (P) Ltd. (1967) 66 ITR 692 (SC) 83 CIT v Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom) 403 CIT v Mysore Iron & Steel Ltd (1986) 157 ITR 531 (Kar) 389 CIT v Naga Hills Tea Co. Ltd. (1973) 89 ITR 240 (SC) 89 CIT v Neo Poly Pack (P.) Ltd (2000) 245 ITR 492(Del) 45 CIT v New India Assurance Co. Ltd. (1969) 71 ITR 761 (Bom) 373 CIT v Panna Devi Saraogi (1970) 78 ITR 728 (Cal) 17 CIT v Peerchand Ratanlal Baid (HUF) (2010) 322 ITR 544 (Gau) 389 CIT v Poddar Cement (P.) Ltd. (1997) 226 ITR 625 (SC) 88 CIT v Pooshya Exporters Pvt. Ltd (2003) 262 ITR 417 (Mad) 82,86 CIT v Radha Kishna Nandlal (1975) 99 ITR 143 (SC) 109 CIT v Raj Kumar Arora (2014) 367 ITR 517 (All) 401 CIT v Ram Sankar Prasad (1989) 45 Taxman 282 (Cal) 111 CIT v Rameshwarlal Sanwarmal (1971) 82 ITR 628 (SC) 111 CIT v Scindia Steam Navigation Co. Ltd (1961) 42 ITR 589 (SC) 225,279 CIT v Shaan Finance (P.) Ltd. (1998) 231 ITR 308 (SC) 88 CIT v Shah Electrical Corpn. (1997) 207 ITR 350 (Guj) 9 CIT v Shah Sadiq & Sons (1987) 166 ITR 102 (SC) 227,281 CIT v Shahzada Nand & Sons (1966) 60 ITR 392 (SC) 93 CIT v Shell Petroleum Co. Ltd. (1987) 164 ITR 346 (Cal) 228,282 CIT v Sidhi Vinayak Metcon Ltd. (2019) 106 taxmann.com 2 339 CIT v Siemens Atkiiongesellsschaft (2009) 310 ITR 320 (Bom) 102 CIT v Simon Carves Ltd. (1976) 105 ITR 212 (SC) 107 CIT v South Arcot District Co-operative Marketing Society Ltd (1989) 176 ITR 117 (SC) 87 CIT v Srikishan Dass (1980) 125 ITR 730 (Del) 229,282 CIT v Strawboard Manufacturing Co. Ltd (1989) 177 ITR 431 (SC) 87 CIT v Sun Engineering Works (P.) Ltd. (1992) 198 ITR 297 (SC) 351 CIT v Surat Cotton S & W Mills (1993) 202 ITR 932 (Bom) 111 CIT v Suresh Nanda (2015) 375 ITR 172 (Del) 112 CIT v T.C.L. India Holdings (P) Ltd. (2016) 71 taxmann.com 216 (Bom) 339 CIT v T.V. Sundaram Iyengar & Sons (P.) Ltd. (1975) 101 ITR 764 (SC) 82,83 CIT v Thana Electricity Supply Ltd (1994) 206 ITR 727 46 CIT v Travancore Titanium Products Ltd (2004) 265 ITR 526 (Ker) 42 CIT v U. Lu Nyo. (1933) 1 ITR 373(Rang) 349 CIT v Vegetable Products Ltd. (1973) 88 ITR 192 (SC) 88 CIT v Vinay Kumar Sigtia (2003) 262 ITR 686 (Ori) 88,89 CIT v Walfort Share & Stock Brokers (P.) Ltd. (2010) 326 ITR 1 (SC) 373 Commissioner of Police v Gordhandas Bhanji 1952 AIR SC 16 27 CST v Radhakishan (1979) 118 ITR 534 (SC) 98 CWT v Hashmatunnisa Begum (1989) 176 ITR 98 (SC) 81 CWT v Yuvraj Amrinder Singh (1985) 156 ITR 525 (SC) 91 Consolidated Pneumatic Tool Co. (India) Ltd. v CIT (1994) 209 ITR 277, 282 (Bom) 47 CED v R. Kanakasabai (1973) 89 ITR 251 (SC) 87,89 Copland v Powell (1823) 130 ER 149 104 Cullen v Chief Constable of the Royal Ulster Constabulary (2003) 1 WLR 1763 25 Daffodils Pharmaceuticals v State of Uttar Pradesh Civil Appeal No. 9417 of 2019 judgment dated 13/12/2019 34 DDI (International Taxation) v Balaji Shipping (UK) Ltd. (2008) 121 ITD 61 (Mum) 102,103 Dhakeshwari Cotton Mills Ltd. v CIT (1954) 26 ITR 775 (SC) 32,33,107,108 Dhampur Sugar Mills Ltd v CIT (overruled in (1980) 126 ITR 648 (All): (1979) 118 ITR 825 (All) (1973) 90 ITR 236 (All) 228,282 Dimes v Grand Junction Canal Proprietors (1852) 10 E.R. 301 (HL-UK) 11,12 Dinshaw Darab Shaw Shroff v CIT (1943) 11 ITR 172 (Bom) 107,109 Dipesh Lalchand Shah v NFAC (2023) 146 taxmann.com 517 (Guj) 35 DIT v Apparel Export Promotion Council No. 1 (2000) 244 ITR 734 (Del) 45 E. Vittal v Appropriate Authority (1996) 221 ITR 760 (AP) 18 E.N. Gopakumar v CIT (2016) 390 ITR 131 (Ker) 401 Earl Cairns (1878-97) 4 AC 30 23 East End Dwelling Co. Ltd. v Finsbury Borough Council (1951) 2 All ER 587 95 Eastman Photographic Materials Company Ltd. v CG of Patents, Designs and Trade Marks (1898) AC 571, 576 (HL) 91 Emirates Shipping Line, FIE v ADIT 349 ITR 493 406 Empress Mills, Nagpur v Municipal Committee Wardha AIR 1958 SC 341 105 English v Emery Reimbold and Strick Limited (2002) 1 WLR 2409 25 Englishman Ltd. v Lajpat Rai (1910) ILR 37 Cal. 760 90 Ester Industries Ltd. v ACIT (2023) 147 taxmann.com 173 (SC) 372 Express Newspapers (P) Ltd. v UOI AIR 1958 SC 578 93 Federation of Hotel & Restaurant Association of India (1989) 178 ITR 97 (SC) 9 Floral Realcon (P.) Ltd. v National Faceless Assessment Centre (2021) 132 taxmann.com 8 (Del) 36,310 Fugro Engineers BV v ACIT (2008) 26 SOT 78 (Delhi) 102 G.P.L.-RKTCPL JV v National Faceless Assessment Centre, Delhi (2021) 131 taxmann.com 34 (Del) 40,315 Ganesh Prasad v Lakshmi Narayan AIR 1985 SC 964 106 Gannon Dunkerly & Co. Ltd. v CBDT (1986) 159 ITR 162 (Bom) 88 Gardinar v Admiralty Commrs (1964) 2 All ER 855 (HL): (1964) 2 All 93 (HL) 105 General Finance Co. v ACIT (2002) 257 ITR 336 (SC) 86 Geo Miller and Co. Ltd. v DCIT (2003) 262 ITR 237 (Cal) 81,83 George John v CIT (1999) 232 ITR 692 (Ker) 108 Gian Castings (P.) Ltd. v Central Board of Direct Taxes. (2022) 140 taxmann.com 319 (SC) 364 Golden Tobacco Ltd. v National Faceless Assessment Centre (2021) 132 taxmann.com 296 (Bom) 35,36,297,310 Government of Andhra Pradesh v A.P. Jaiswal (2001) 1 SCC 748 42,43 Government of Andhra Pradesh v B. Satyanarayana Rao (2000) 4 SCC 262 42 Great Charte v Kennington (1795) 93 E.R. 1107 15 Grey v Pearson (1857) 6 Case 61 (HL) 84 Grindlays Bank Ltd. ITO (1980) 3 Taxman 38 (SC) 27 Gulmuhar Silk (P.) Ltd. v ITO Delhi High Court in [W.P. (C) 5787 of 2022, dated 7-4-2022] 365 Gurgaon Realtech Ltd. v National Faceless Assessment Centre Delhi (2021) 127 taxmann.com 726 (Del) 226,279 Gurmukh Singh (Seth) v CIT (1944) 12 ITR 393 (Lah) 107 Gursahai Saigal v CIT (1963) 48 ITR 1 (SC) 87 H.H. Shri Swamiji case (1979) 4 SCC 642 24 H.K. Chaudhury v Issardas Kundanmal Motiani AIR 1965 SC 1647 105 Harindar Singh Brar (Col Sir) v ITO (2006) 282 ITR 371 (P&H) 377 Hind Wire Industries Ltd. v CIT (1995) 212 ITR 639 (SC) 389 Hindalco Industries Ltd. v ACIT (2005) 2 SOT 528 (Mum) 102 Hindu Womens’ Rights to Property Act AIR 1941 FC 72 97 Hiranath Misra v Rajendra Medical College AIR 1973 SC 1260 19 Hukumchand Mills Ltd. v State of Madhya Pradesh (1964) 52 ITR 583 (SC) 94 I.C.I. India Ltd. v DCIT (2004) 90 ITD 258 (Kol) 84,90 Idex India (P.) Ltd. v Addl./Jt./Dy./Asstt. Commissioner of Income-tax/Income-tax Officer (2021) 130 taxmann.com 483 (Mad): (2022) 135 taxmann.com 170 (Guj) 35,41,297,316 Imperial Chemical Industries Ltd. v CIT (1979) 116 ITR 516 (Cal) 228,282 India Cements Ltd. v DCIT (2023) 148 taxmann.com 206 (Mad) 362 Indian & Eastern Newspaper Society v CIT (1979) 119 ITR 996 (SC) 107,358 Instalment Supply (P.) Ltd. v Union of India AIR 1962 SC 53 44 Interglobe Enterprises (P.) Ltd. v National Faceless Assessment Centre, Delhi (2021) 130 taxmann.com 54 (Del) 38,312 International Management v National Faceless Assessment Centre (2021) 128 taxmann.com 164 (Del) 38,312 IRC v Duke of Westminster (1936) AC 1 85,88 ITO (Addl) v Ponkunnam Traders (1976) 102 ITR 366 (Ker) 29 ITO v Bachu Lal Kapoor (1966) 60 ITR 74 (SC) 111 ITO v M.C. Ponnoose (1970) 75 ITR 174 (SC) 103 ITO v S. Radha Krishnan (2002) 254 ITR 561(SC) 111 ITO v S. Sankappa (1968) 68 ITR 760 (SC) 229,282 ITO v Selected Dalurband Coal Co. (P.) Ltd. (1996) 217 ITR 597 (SC) 344 ITO v Siemens India Ltd (1985) 156 ITR 11 (Bom) 45 Jagga Row (A.V.N.) v CIT (1987) 166 ITR 862 (AP) 107 Jain Bros. v Union of India (1977) 77 ITR 107 (SC) 111 James Mackintosh & Co. P Ltd. (2004) 93 ITD 466 (Bom) 102 Javin Construction (P.) Ltd. v National Faceless Assessment Centre (2021) 130 taxmann.com 430 (Del) 37,312 Jayakumari and Dilharkumari v CIT (1977) 165 ITR 792 (Kar) 225,279 Jeejeebhoy v Collector AIR 1965 SC 1096 12 Jerold Lord Strickland v Carmelo Misfsud Bonnici AIR 1935 PC 34 90 Joti Prasad Agarwal v ITO (1959) 37 ITR 107(All) 111 Juggilal Kamlapat v CIT (1969) 73 ITR 702 (SC) 87 K.A Abdul Khader v Dy. Director AIR 1976 Mad. 233 18 K.B.B. Nuts (P.) Ltd. v National Faceless Assessment Centre Delhi (2021) 127 taxmann.com 194 (Del) 41,316 K.M. Sharma v ITO (1996) 221 ITR 202 (Del) 375 K.M. Sharma v ITO (2002) 122 Taxman 426 (SC) 375 K.P. Varghese v ITO (1981) 131 ITR 597 (SC) 91 K.R.S. Home Developers (P.) Ltd. v National Faceless Assessment Centre, New Delhi (2021) 131 taxmann.com 261 (Del) 39,313 Kailash Kedia v ITO (2023) 147 taxmann.com 126 (Ori) 364 Kaimabetta Estate (P.) Ltd. v ACGIT (2003) 264 ITR 285 (Kar) 86 Kalawati Devi Harlalka v CIT (1967) 66 ITR 680 (SC) 229,282 Kalindi v Tata Locomotives AIR 1960 SC 914 20 Kantamani Venkata Narayana and Sons v ITO (1967) 63 ITR 638 (SC) 344 Karimtharuvi Tea Estate Ltd v State of Kerala (1966) 60 ITR 262 (SC) 225,279 Karunakar AIR 1994 SC 1074 22 Kashmir Vastralaya v CIT (1978) 112 ITR 630 (Pat) 109 Kedar Nath Singh v State of Bihar AIR 1962 SC 955 96,97 Kesava Mills Co. Ltd. v UOI AIR 1973 SC 389 23 Keshavji Ravji & Co. v CIT (1990) 183 ITR 1 (SC) 83 Kishan Lal v UOI (1998) 97 Taxman 556 (SC) 25 Kishinchand Chellaram v CIT (1980) 4 Taxman 29 (SC) 19 Koteswar Vittal Kamnath v K. Ragappa Baliga & Co. AIR 1969 SC 504 105 Krishi Utpadan Mandi Samiti v Union of India (2004) 267 ITR 460 (All) 82,85 Lachhiram Basantlal v CIT (1930) 5 ITC 114 (Cal) 349 Lachhman Das Nayar v Hans Raj Puri, Income-Tax Officer, Amritsar (1953) AIR 55 (Pun) 364 Lakshmanasami Gounder v CIT (1991) 106 Taxation 378 (SC) 106 Lamba Techno Flooring Solutions (P.) Ltd v National Faceless Assessment Centre, Delhi (2021) 131 taxmann.com 172 (Del) 41,316 Lancy Constructions. (2016) 66 taxmann.com 264 (Kar) 399 Lav Nigam v Chairman and MD, ITI Ltd. (2006) 9 SCC 440 23 Laxmipat Singhania v CIT (1969) 71 ITR 291 (SC) 111 Lemon Tree Hotels Ltd. v National Faceless Assessment Centre, Delhi (2021) 128 taxmann.com 409 (Del) 39 Lemon Tree Hotels Ltd. v National Faceless Assessment Centre, Delhi. (2021) 128 taxmann.com 409 (Del) 314 Locabail (UK) Ltd v Bayfield Properties Ltd (2000) QB 451 (CA) 13 Lysaght v IR (1929) 13 TC 511 (HL) 112 M.H. Hoskot v State of Maharashtra AIR 1978 SC 1548 21 M.K. Venkatachalam ITO v Bombay Dyeing & Manufacturing Co. Ltd (1958) 34 ITR 143 (SC) 103 M.M. Ipoh v CIT (1968) 67 ITR 106 (SC) 43 M.P. Industries Ltd v ITO (1965) 57 ITR 637 (SC): (1970) 77 ITR 268 (SC) 344 Madan Mohan Lal v CIT (1935) 3 ITR 438 (Bom) 349 Maharaj Kumar Kamal Singh v CIT (1959) 35 ITR1 (SC) 350 Maharaja Edifice (P.) Ltd. v UOI (2022) 143 taxmann.com 241 (Cal) 362 Maharajah of Pithapuram v CIT (1945) 13 ITR 221, 224 (PC) 225,279 Maharao Saheb Shri Bhim Singhji v Union of India AIR 1981 SC 234 96,97 Maneka Gandhi v Union of India AIR 1978 SC 597 16,24 Maruti Suzuki India Ltd. v Addl. CIT (2010) 192 Taxman 317 (Del) 17 Mathuram Agrawal v State of Madhya Pradesh (1999) 8 SCC 667 8 Maunsel v Olins (1975) 1 All ER 16 (HL) 105 Maya Rastogi v CIT. (2011) 196 Taxman 283 (All) 376 Mayank Poddar (HUF) v WTO (2003) 262 ITR 633 (Cal) 82 Mayfair Property Company (1898) 2 Ch 28 (CA) 91 Maynak Poddar (HUF) v WTO (2003) 262 ITR 633 (Cal) 83 McDowell & Co. Ltd. v CTO (1985) 154 ITR 148 (SC) 85 McDowell & Co. Ltd. v CTO (1985) 154 ITR 22 (SC) 88 Metropolitan Properties Co (FGC) Ltd v Lannon. (1968) EWCA Civ 5 (CA) 11 Mineral Development Corporation Limited v State of Bihar AIR 1960 SC 468 13 Modicare Foundation v National Faceless Assessment Centre, Delhi (2021) 131 taxmann.com 35 (Del) 38,313 Mohandas Issardas v A.N. Santhanam AIR 1955 Bom 113 104 Mohinder Singh Gill v Chief Election Commissioner AIR 1978 SC 851 20 Mukundram v Dayaram AIR 1914 Nag 44 374 Municipal Board, Pushkar v State Transport Authority AIR 1965 SC 458 17 Municipal Council, Kota v Delhi Cloth (2001) 249 ITR 560 (SC) 10 Muralidhar v Kadam Singh AIR 1964 MB 111 14 Naga Hills Tea Co. Ltd.’s case (supra) 87 Naina Lal Kidwai v National Faceless Assessment Centre, Delhi (2021) 132 taxmann.com 30 (Del) 315 Namasivayam Chettiar (S.N.) v CIT (1960) 38 ITR 579 (SC) 109 Nathu Ram Prem Chand v CIT (1963) 49 ITR 561 (All) 19 Nokia Network OY (2012) 25 taxmann.com 225 (Delhi) 103 North Range Shipping Limited v Seatrans Shipping Corporation (2002) 1 WLR 2397 23 Novelty Merchants (P.) Ltd. v National Faceless Assessment Centre Delhi (2021) 131 taxmann.com 289 (Del) 35,36,297,310 Olga Tellis v Bombay Municipal Corpn. (1985) 3 SCC 545 99 Ostime (Inspector of Taxes) v Australian Mutual P. Society (1960) 39 ITR 210 (HL) 101 P.M. Bharucha & Co. v Venkutesan (1969) 74 ITR 513 (Guj) 229,282 Pardesi Developers (P.) Ltd. v National Faceless Assessment Centre (2021) 131 taxmann.com 246 (Del) 37,312 Patiala State Bank (1941) 9 ITR 95 (Bom) 111 Peirce Leslie & Co. v CIT (1995) 216 ITR 176 (Mad) 104 People v Thomas 32 MISC. (N.Y.) 170, 173 106 Phool Chand Bajrang Lal v CIT (1993) 203 ITR 456 (SC) 344 Ponkunnam Traders v Addl. ITO (1972) 83 ITR 508 (Ker) 29 Poona Electric Supply Co. Ltd. v CIT (1965) 57 ITR 521 (SC) 114 Porter v Magill (2002) 2 AC 357(HL-UK) 14 Praful Chunilal Patel v M.J. Makwana, Asstt. CIT (1998) 148 CTR 62 (Guj) 351 Prakash Tiwari (Dr.) v CIT (1984) 148 ITR 474 (MP) 373 Prime ABGB (P.) Ltd. v NFAC (2023) 147 taxmann.com 357 (Bom) 35 PCIT v Delhi International Airport (P.) Ltd. (2022) 443 ITR 382 (Kar) 398,404 PCIT v Rameshbhai Jivraj Desai. (2020) 121 taxmann.com 333 (Guj) 400 PCIT v Saumya Constructions (P.) Ltd. (2016) 387 ITR 529 (Guj) 400 Punjab and Sind Bank v National Faceless Assessment Centre (2021) 129 taxmann.com 202 (Del) 40,314 Punjab National Bank v All India Bank Employees Federation AIR 1960 SC 16 18 Queen v Melford Developments Inc. (1981) 35 DTC 5020 CA 101 Quereshi (Dr. T.A.) v CIT (2006) 287 ITR 547 (SC) 373 R v Bow Street Metropolitan Stipendiary Magistrate Ex parte Pinochet Ugarte (No. 2) (2000) 1 AC 119 at 133, (HL) (UK) 12 R v Byles, ex parte Hollidge (1912) 77 J.P. 40 15 R v Gough (1993) AC 646 (HL) 14 R v Liverpool City Justices, ex parte Topping (1983) 1 W.L.R. 119 (HC-Queen’s Bench) 15 R v Sussex Justices, ex parte McCarthyat (England & Wales) (1924) 1 KB 256 (KB) 11 R. Dalmia v CIT (1999) 236 ITR 480 (SC) 117 R. v Paddington Valuation Officer (1966) 1 QB 380, 402 (CA) 28 R.B. Shreeram Durga Prasad and Fatechand Nursing Das v SC (1989) 43 Taxman 34 (SC) 28 R.B. Sugar v Rampur Municipality AIR 1965 SC 895 106 R.K.K.R. Foundation v National Faceless Assessment Centre, Delhi (2021) 127 taxmann.com 643 (Del) 39,314 R.S. Nayak v A.R. Antulay AIR 1984 SC 684 106 Radhasoami Satsang v CIT (1992) 193 ITR 321(SC) 44 Raichand v CIT (1997) 223 ITR 250 (Gau) 107 Rainbow Steels Ltd. v CST AIR 1981 SC 2101 90 Raja Bahadur Visheshwara Singh v CIT (1961) 41 ITR 685 (SC) 43 Raja Builders v National Faceless Assessment Centre (2021) 127 taxmann.com 339 (Bom) 37,311 Rajeev Bansal v UOI (2023) 147 taxmann.com 549 (All) 370 Rajesh Kumar v DCIT (2006) 157 Taxman 168 (SC) 31 Ram Chender v Union of India AIR 1986 SC 1173 24 Rasiklal Ranchhodbhai v CWT (1980) 121 ITR 219 (Guj) 26 Rasulji Buxji Kathawala v Income Tax Commissioner [Civil Writ No. 44 of 1955, dated 2-4-1956] 365 Raymond Woollen Mills Ltd. v ITO (1999) 236 ITR 34 (SC) 366 Reliance Jute & Industries Ltd v CIT (1979) 120 ITR 921 (SC) 225,279 Religare Enterprises Ltd. v National Faceless Assessment Centre, Delhi (2021) 131 taxmann.com 266 (Del) 38,312 Ridge v Baldwin (1964) AC 40 28 Rigina v Gaming Board Ex parte Benaim (1970) 2 WLR 1009 23 Ritnand Balved Education Foundation v National Faceless Assessment Centre (2021) 127 taxmann.com 627 (Del) 40,315 Ritu Devi v CIT (2004) 141 Taxman 559 (Mad) 17 S. Sundaram Pillai v V.R. Pattabiraman AIR 1985 SC 582 100 S.D.S. Infratech (P.) Ltd. v National Faceless Assessment Centre, Delhi (2021) 129 taxmann.com 177 (Del) 40,314 S.N. Mukherjee v Union of India AIR 1990 SC 1984 24 S.P. Paul v Calcutta University AIR 1970 Cal 282 19 S.S. Gadgil v Lal & Co. (1964) 53 ITR 231 (SC) 386 Sahara India (Firm) v CIT (2008) 169 Taxman 328 (SC) 31 Salem Sree Ramavilas Chit Company (P.) Ltd. v DCIT (2020) 114 taxmann.com 492 (Mad) 159,410,425 Salem Sree Ramavilas Chit Company v DCIT (2020) 459 Sams Facilities Management (P.) Ltd. v National Faceless Assessment Centre (2021) 130 taxmann.com 376 (Del) 37,311 Sanofi Pasteur Holding SA (2013) 30 taxmann.com 222 (AP) 103 Satia Industries Ltd. v National Faceless Assessment Centre, Delhi (2021) 131 taxmann.com 134 (Del) 38,312 Seaford Court Estates v Asher. L.J. Denning (1949) 2 All ER 155 81,84 Sedco Forex International Drill Inc. v CIT (2005) 279 ITR 310 (SC) 225,279 Shanta Devi v CIT (988) 37 Taxman 104 (P&H) 373 Shell Company of Australia Ltd. v Federal Commissioner of Taxation (1931) AC 275 387 Shetkari Sahakari Sangh Ltd. v CIT (1990) 181 ITR 242 (Bom) 228,282 Shri Sitaram Sugar Co. Ltd. v Union of India AIR 1990 SC 1277 35 Shyam Sunder Kabra v S.M. Nadhkarni (mandatory) (1985) 155 ITR 500 Bom) 228,282 Siemens Engineering and Manufacturing Co. of India Ltd. v UOI AIR 1976 SC 1785 23 Sir Rajendranath Mukerjee v CIT (934) 2 ITR 71 (PC) 349 Sirpur Paper Mill Ltd. v CWT (1970) 77 ITR 6 (SC) 32,33 Smart Vishwas Society v National Faceless Assessment Centre Delhi (2021) 128 taxmann.com 278 (Del) 39,313 Smith v East Ellore Rural District Council Lord Radcliffe in (1956) 1 All ER 855 (HL) 105 Smith v Eastellore Rural District Council (1956) 1 All ER 855 (HL) 105 Society of Medical Officers of Health v Hope (1960) AC 551(HL) 44 Sole Trustee Loka Shikshana Trust v CIT (1975) 101 ITR 234 (SC) 91,92 Sona Electric Co. v CIT (1984) 19 Taxman 160 (Del) 19 Southern Technologies Ltd. v JCIT (2010) 320 ITR 577 (SC) 114 Spences Hotels P. 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