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 ...
Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and ‘audi alterm partem’ needs to be followed. - impugned notice issued u/s148 at the wrong address quashed and the consequential assessment order passed is set aside. - AT
Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and ‘audi alterm partem’ needs to be followed. - impugned notice issued u/s148 at the wrong address quashed and the consequential assessment order passed is set aside. - AT
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