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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Revisional jurisdiction in cheque-dishonour matters remains confined to correcting patent defects, jurisdictional error, perversity, or findings based on no evidence, so concurrent findings are not disturbed on a mere request for fresh appreciation of evidence. Where issuance of the cheque and dishonour are admitted, presumptions under Sections 118(a) and 139 operate in favour of consideration and legally enforceable liability; a bare security-cheque plea, unsupported by defence evidence, does not rebut them. Objections based on cash loan treatment, non-disclosure in tax returns, or lack of independent documents do not by themselves defeat the prosecution. Compensation in such cases serves a restitutive purpose, and imprisonment and compensation may both be sustained.
Revisional jurisdiction in cheque-dishonour matters remains confined to correcting patent defects, jurisdictional error, perversity, or findings based on no evidence, so concurrent findings are not disturbed on a mere request for fresh appreciation of evidence. Where issuance of the cheque and dishonour are admitted, presumptions under Sections 118(a) and 139 operate in favour of consideration and legally enforceable liability; a bare security-cheque plea, unsupported by defence evidence, does not rebut them. Objections based on cash loan treatment, non-disclosure in tax returns, or lack of independent documents do not by themselves defeat the prosecution. Compensation in such cases serves a restitutive purpose, and imprisonment and compensation may both be sustained.
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