Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Cancellation of registration of the writ petitioner - an opportunity of being heard not provided to assessee or provided on the date of public holyday - owing to the admitted error in SCN, this Court deems it appropriate to set aside the same also with a directive to reissue the SCN after eliminating the error. - HC
Cancellation of registration of the writ petitioner - an opportunity of being heard not provided to assessee or provided on the date of public holyday - owing to the admitted error in SCN, this Court deems it appropriate to set aside the same also with a directive to reissue the SCN after eliminating the error. - HC
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