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 ...
Condonation of Delay - Looking into the delay in the proceeding which is now almost 27 year caused due to the Appellant's non-cooperation in the proceeding - delay of 3187 days not condoned - AT
Condonation of Delay - Looking into the delay in the proceeding which is now almost 27 year caused due to the Appellant's non-cooperation in the proceeding - delay of 3187 days not condoned - AT
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