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 ...
Recovery of cost of bank guarantee furnished by the Respondent No.5 - the issue regarding letting out of immovable property was decided in favor of appellant - appellant asessee to bear the cost - SC
Recovery of cost of bank guarantee furnished by the Respondent No.5 - the issue regarding letting out of immovable property was decided in favor of appellant - appellant asessee to bear the cost - SC
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