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 ...
Validity of order of settlement commission - since settlement under the Act is in the nature of a package, the appellants having accepted immunity from prosecution, cannot challenge the quantum of penalty imposed as harsh - HC
Validity of order of settlement commission - since settlement under the Act is in the nature of a package, the appellants having accepted immunity from prosecution, cannot challenge the quantum of penalty imposed as harsh - HC
Note: It is a system-generated summary and is for quick reference only.