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 ...
Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of agricultural operations every year - HC
Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of agricultural operations every year - HC
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