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 ...
Export of prohibited goods - Red sanders in lieu of plastic pipes - Appellant found to be involved in the illegal activity on the basis of statements of various persons involved as well as its confessionary statement - liable for confiscation and penalty under Section 114(i) and 114AA - AT
Export of prohibited goods - Red sanders in lieu of plastic pipes - Appellant found to be involved in the illegal activity on the basis of statements of various persons involved as well as its confessionary statement - liable for confiscation and penalty under Section 114(i) and 114AA - AT
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