Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Penalty u/s 271(1)(b) - non compliance of notice in the assessment proceedings - Assessment orders have been framed u/s 143(3), it proves that the assessee had cooperated in the assessment proceedings - no penalty
Penalty u/s 271(1)(b) - non compliance of notice in the assessment proceedings - Assessment orders have been framed u/s 143(3), it proves that the assessee had cooperated in the assessment proceedings - no penalty
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