Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Addition on account of excess stock found during the course of survey - Assessing Officer has not countered the allegations of the assessee that copy of the inventory was not provided to him - dditions have been made without following the due process of law and principles of natural justice - No additions - AT
Addition on account of excess stock found during the course of survey - Assessing Officer has not countered the allegations of the assessee that copy of the inventory was not provided to him - dditions have been made without following the due process of law and principles of natural justice - No additions - AT
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