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 ...
Payment of duty excise under wring accounting code - rectification of error - Assistant Commissioner of Central Excise conveyed to the petitioner that the error in payment cannot be rectified as accounts of the years are closed - HC directed the respondent to adjust the payments with the dues - HC
Payment of duty excise under wring accounting code - rectification of error - Assistant Commissioner of Central Excise conveyed to the petitioner that the error in payment cannot be rectified as accounts of the years are closed - HC directed the respondent to adjust the payments with the dues - HC
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