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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Coercive recovery of the tax demand was restrained during pendency of the assessee's appeal because the tax auditor had issued a clarification that the Form-3CD figures reflected a technical or typographical error, and a revised Form-3CD with corrected figures had been filed. As the assessment order and demand were under appellate challenge, the court protected the assessee from recovery action until the appeal was decided, while leaving the merits to the appellate authority. The appeal was also directed to be disposed of expeditiously so the corrected figures could be considered in due course.
Coercive recovery of the tax demand was restrained during pendency of the assessee's appeal because the tax auditor had issued a clarification that the Form-3CD figures reflected a technical or typographical error, and a revised Form-3CD with corrected figures had been filed. As the assessment order and demand were under appellate challenge, the court protected the assessee from recovery action until the appeal was decided, while leaving the merits to the appellate authority. The appeal was also directed to be disposed of expeditiously so the corrected figures could be considered in due course.
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