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 ...
Constitutional validity of the third proviso to Section 254(2A) - Vacation of stay order after 365 days - discrimination - where the delay in disposing of the appeal is not attributable to the assessee, Tribunal has the power to grant extension of stay beyond 365 days in deserving cases - HC
Constitutional validity of the third proviso to Section 254(2A) - Vacation of stay order after 365 days - discrimination - where the delay in disposing of the appeal is not attributable to the assessee, Tribunal has the power to grant extension of stay beyond 365 days in deserving cases - HC
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