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 ...
Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export.
Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export.
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