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 ...
Undisclosed income - entry in the seized material wherein "P-money" was written - Assessing Officer is of the view that "P-money" stands for pocket money and treated it as undisclosed income of the assessee - According to the assessee "P-money" indicates money for petrol utilised for vehicles used by the assessee - AT
Undisclosed income - entry in the seized material wherein "P-money" was written - Assessing Officer is of the view that "P-money" stands for pocket money and treated it as undisclosed income of the assessee - According to the assessee "P-money" indicates money for petrol utilised for vehicles used by the assessee - AT
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