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 ...
Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power of rectification - HC
Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power of rectification - HC
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