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 ...
Refund claim - reduction of price subsequent to clearance of the goods - Refund claim rejected - price variation clause itself is not a ground to consider the assessment as provisional assessment - AT
Refund claim - reduction of price subsequent to clearance of the goods - Refund claim rejected - price variation clause itself is not a ground to consider the assessment as provisional assessment - AT
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