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 ...
Delay in sanction of refund claim - Demand of interest - Amounts paid at the time of investigation cannot be denied interest on the grounds that the amount paid was not duty and not entitled to interest. - AT
Delay in sanction of refund claim - Demand of interest - Amounts paid at the time of investigation cannot be denied interest on the grounds that the amount paid was not duty and not entitled to interest. - AT
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