Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Transfer of cases - the authority has not acted in the spirit in which it has to act while dealing with an issue of transfer. By merely reproducing and taking out the words from the statutory provisions, the order cannot be said to be passed upon application of mind - order of transfer quashed - HC
Transfer of cases - the authority has not acted in the spirit in which it has to act while dealing with an issue of transfer. By merely reproducing and taking out the words from the statutory provisions, the order cannot be said to be passed upon application of mind - order of transfer quashed - HC
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