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 ...
Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - the Commissioner (Appeals) has erred in reducing the redemption fine and penalty on the applicant - CGOVT
Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - the Commissioner (Appeals) has erred in reducing the redemption fine and penalty on the applicant - CGOVT
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