Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Assessment u/s 153A - assessee challenged the assessment order - absence of any incriminating material - the aforesaid submission is completely academic and need not be gone into since no additions were made even by the Assessing Officer in the re-assessment proceedings
Assessment u/s 153A - assessee challenged the assessment order - absence of any incriminating material - the aforesaid submission is completely academic and need not be gone into since no additions were made even by the Assessing Officer in the re-assessment proceedings
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