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 ...
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Seeking grant of anticipatory bail - passing on of fake ITC - The offence alleged against the accused is serious economic offence in which ITC was allegedly availed by different persons at the behest of the accused. Accused stated to have been managing the show from behind and has been the beneficiary of fraudulent availment of ITC - no ground for anticipatory bail is made out - DSC
Seeking grant of anticipatory bail - passing on of fake ITC - The offence alleged against the accused is serious economic offence in which ITC was allegedly availed by different persons at the behest of the accused. Accused stated to have been managing the show from behind and has been the beneficiary of fraudulent availment of ITC - no ground for anticipatory bail is made out - DSC
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