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 ...
Duty demand on circuit breakers with control panels - once reclassification Notification is issued, the Revenue cannot invoke Section 11A of the Act to make demand for a period prior to the date of said classification notification also. - HC
Duty demand on circuit breakers with control panels - once reclassification Notification is issued, the Revenue cannot invoke Section 11A of the Act to make demand for a period prior to the date of said classification notification also. - HC
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