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 ...
Revision u/s 263 by CIT - capital gain computation - book profit computation u/s. 115JB - Every loss of Revenue as a consequence of an order by the AO cannot be treated as prejudicial to the interest of the Revenue. - AT
Revision u/s 263 by CIT - capital gain computation - book profit computation u/s. 115JB - Every loss of Revenue as a consequence of an order by the AO cannot be treated as prejudicial to the interest of the Revenue. - AT
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