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
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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
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Ram Chender v Union of India AIR 1986 SC 1173 24
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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
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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
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S.P. Paul v Calcutta University AIR 1970 Cal 282 19
S.S. Gadgil v Lal & Co. (1964) 53 ITR 231 (SC) 386
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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
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Sirpur Paper Mill Ltd. v CWT (1970) 77 ITR 6 (SC) 32,33
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Society of Medical Officers of Health v Hope (1960) AC 551(HL) 44
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