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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The legality of transfer of the deceased's shares in Mertinez Entex Industries Ltd. was left to be pursued in the corporate forum, while title issues based on the alleged gift deeds were confined to the civil court. Objections based on the 10% holding threshold were not to prevent consideration of the relevant prayer and connected interim reliefs, and all merits were left open. Interim reliefs concerning the deceased's interest in Monica India and Sanjeev Wollen Mills were remitted for fresh consideration after the proposed amendment and subsequent developments are taken into account. Receivership was extended to the deceased's undisputed personal shares and continued over admitted estate properties.
The legality of transfer of the deceased's shares in Mertinez Entex Industries Ltd. was left to be pursued in the corporate forum, while title issues based on the alleged gift deeds were confined to the civil court. Objections based on the 10% holding threshold were not to prevent consideration of the relevant prayer and connected interim reliefs, and all merits were left open. Interim reliefs concerning the deceased's interest in Monica India and Sanjeev Wollen Mills were remitted for fresh consideration after the proposed amendment and subsequent developments are taken into account. Receivership was extended to the deceased's undisputed personal shares and continued over admitted estate properties.
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