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 ...
Penalty was visited by AO upon the assessee on the mere discrepancy of value of goods in documents accompanying the goods - Tax Board has not committed any illeglaity in setting aside penalty orders. - HC
Penalty was visited by AO upon the assessee on the mere discrepancy of value of goods in documents accompanying the goods - Tax Board has not committed any illeglaity in setting aside penalty orders. - HC
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