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 ...
Condonation of delay -The process of reasoning adopted by the Commissioner for computing the period of delay from the date of despatch is perverse - appellate order quashed and remit the appeal to the Commissioner (Appeals) for denovo determination - AT
Condonation of delay -The process of reasoning adopted by the Commissioner for computing the period of delay from the date of despatch is perverse - appellate order quashed and remit the appeal to the Commissioner (Appeals) for denovo determination - AT
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