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 ...
Rejection of appeals - The order passed u/s. 263 cannot come into the way of ld. CIT(A) to dispose the appeal filed by assessee against impugned assessment orders as these proceedings are independent proceedings - AT
Rejection of appeals - The order passed u/s. 263 cannot come into the way of ld. CIT(A) to dispose the appeal filed by assessee against impugned assessment orders as these proceedings are independent proceedings - AT
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