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 ...
CENVAT credit - the legitimate claim of the appellant for availment of cenvat credit cannot be denied for simple reasons that the First Stage/ Second Stage dealer has not filled up the columns correctly - AT
CENVAT credit - the legitimate claim of the appellant for availment of cenvat credit cannot be denied for simple reasons that the First Stage/ Second Stage dealer has not filled up the columns correctly - AT
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