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 ...
Applicability of extended period of limitation where B-17 bond has been furnished by 100% EOU - if there is no suppression of fact or mis-declaration on the part of the appellant, demand cannot be raised beyond one year.
Applicability of extended period of limitation where B-17 bond has been furnished by 100% EOU - if there is no suppression of fact or mis-declaration on the part of the appellant, demand cannot be raised beyond one year.
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