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 ...
Refund of the income tax for the past years on exempted income of disability pension (service element and disability element) - the amount of income tax paid by the petitioner for the relevant years be refunded to him alongwith interest @ 9% p.a. - HC
Refund of the income tax for the past years on exempted income of disability pension (service element and disability element) - the amount of income tax paid by the petitioner for the relevant years be refunded to him alongwith interest @ 9% p.a. - HC
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