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 ...
Rebate of duty - overvaluation of export of goods - allegation that appellant had tried to claim excess duty rebate - the Appellant has not overvalued the exported goods at their end and the impugned order is, therefore, not sustainable.
Rebate of duty - overvaluation of export of goods - allegation that appellant had tried to claim excess duty rebate - the Appellant has not overvalued the exported goods at their end and the impugned order is, therefore, not sustainable.
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