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 ...
Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer from any error of jurisdiction or of law - HC
Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer from any error of jurisdiction or of law - HC
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