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 ...
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Recovery from wife for husband's dues - Attachment of property - there is nothing on the record to suggest that the husband had any right, title or interest in such property - Mere reference to the powers under Section 48A of the Gujarat Sales Tax Act would not save the situation for the Department. - HC
Recovery from wife for husband's dues - Attachment of property - there is nothing on the record to suggest that the husband had any right, title or interest in such property - Mere reference to the powers under Section 48A of the Gujarat Sales Tax Act would not save the situation for the Department. - HC
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