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 ...
Jurisdiction - power of departmental authorities in keeping the adjudicating proceedings arising out of the show cause notice dated 27th April 2005 in abeyance, till the judgment of the Supreme Court in the case of Jindal Drugs Limited - It is not the case of the Department that the Supreme Court has stayed the judgment of the Tribunal - Matter cannot be kept pending.
Jurisdiction - power of departmental authorities in keeping the adjudicating proceedings arising out of the show cause notice dated 27th April 2005 in abeyance, till the judgment of the Supreme Court in the case of Jindal Drugs Limited - It is not the case of the Department that the Supreme Court has stayed the judgment of the Tribunal - Matter cannot be kept pending.
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