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 ...
Overvaluation of export goods - consignments of cotton printed and dyed fabrics - in view of the specific fact that the department has not produced any tangible evidence to show overvaluation of the goods, the adjudged demands confirmed on the appellant cannot be sustained.
Overvaluation of export goods - consignments of cotton printed and dyed fabrics - in view of the specific fact that the department has not produced any tangible evidence to show overvaluation of the goods, the adjudged demands confirmed on the appellant cannot be sustained.
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