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 ...
Whether upholding the order of the Assessing Officer without adverting to the evidence and material brought on record by the assessee is legally correct - matter remanded back to ITAT - HC
Whether upholding the order of the Assessing Officer without adverting to the evidence and material brought on record by the assessee is legally correct - matter remanded back to ITAT - HC
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