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 ...
There is no concept of assessment on a regular basis or acceptance of details in the service tax returns as correct officially by the Department unless documentary evidence is produced to show that the Department has accepted the assessment made by the assessee - AT
There is no concept of assessment on a regular basis or acceptance of details in the service tax returns as correct officially by the Department unless documentary evidence is produced to show that the Department has accepted the assessment made by the assessee - AT
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