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 ...
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Exemption to the Petitioner from payment of Cost Recovery Charges - The CRB order No. 5/2021(Exemption) dated 25th April 2021 would be effective from 1st April 2020 and not from 19th April 2021 and, therefore, the Respondents are directed to modify the exemption order granting exemption from payment of Costs Recovery Charges from 1st April 2020 making the Petitioner eligible for exemption from said date that is 1st April, 2020 - HC
Exemption to the Petitioner from payment of Cost Recovery Charges - The CRB order No. 5/2021(Exemption) dated 25th April 2021 would be effective from 1st April 2020 and not from 19th April 2021 and, therefore, the Respondents are directed to modify the exemption order granting exemption from payment of Costs Recovery Charges from 1st April 2020 making the Petitioner eligible for exemption from said date that is 1st April, 2020 - HC
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