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 ...
Addition u/s 68 - non consideration of evidence - it is apparent that specific issue relating to the documents furnished by the assessee has not been addressed by the Authorities albeit a specific ground raised in the appeal memo - It is well settled law that reasons are the heart beat/soul of an order and any order passed by the quasi judicial Authority sans reasons is void ab initio - order set aside
Addition u/s 68 - non consideration of evidence - it is apparent that specific issue relating to the documents furnished by the assessee has not been addressed by the Authorities albeit a specific ground raised in the appeal memo - It is well settled law that reasons are the heart beat/soul of an order and any order passed by the quasi judicial Authority sans reasons is void ab initio - order set aside
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
