Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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A writ petition challenging three appellate orders was found not maintainable because an efficacious statutory appeal lay before the Tribunal under the Act. The challenge centred on an alleged insistence on a notarized sale agreement, later said to have been produced, but the court held that this and the related issues required appreciation of facts and law and were therefore for the appellate forum. On that basis, writ jurisdiction was declined and the petitioners were left to pursue the statutory appellate remedy.
A writ petition challenging three appellate orders was found not maintainable because an efficacious statutory appeal lay before the Tribunal under the Act. The challenge centred on an alleged insistence on a notarized sale agreement, later said to have been produced, but the court held that this and the related issues required appreciation of facts and law and were therefore for the appellate forum. On that basis, writ jurisdiction was declined and the petitioners were left to pursue the statutory appellate remedy.
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