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 ...
Sale consideration from transfer of property of the Company - whether taxable in the hands of the appellant? - Officers of the Revenue should not try to later advantage of the ignorance of the Assessee. - AT
Sale consideration from transfer of property of the Company - whether taxable in the hands of the appellant? - Officers of the Revenue should not try to later advantage of the ignorance of the Assessee. - AT
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