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 ...
Validity of attachment orders u/s 281B - issuance of fresh attachment order again and again, i.e. for the fourth time - this Court is of the view that the respondent-Department under the guise of impugned attachment orders, shall not cause any unnecessary hardships to the Bankers in getting back their loans, which were lent by them to the petitioners. - Matter remanded back with directions - HC
Validity of attachment orders u/s 281B - issuance of fresh attachment order again and again, i.e. for the fourth time - this Court is of the view that the respondent-Department under the guise of impugned attachment orders, shall not cause any unnecessary hardships to the Bankers in getting back their loans, which were lent by them to the petitioners. - Matter remanded back with directions - HC
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