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 ...
Penalty u/s 11AC - The assesse did not choose to contest the demand on the ground of limitation, thereby virtually accepting the allegation of suppression - penalty confirmed - AT
Penalty u/s 11AC - The assesse did not choose to contest the demand on the ground of limitation, thereby virtually accepting the allegation of suppression - penalty confirmed - AT
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