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 ...
Assessment u/s 153A - Addition of cash deposits in bank account and savings bank account interest - The ITAT held that the additions related to cash deposits and savings bank interest were unsustainable as there was no incriminating material found during the search.
Assessment u/s 153A - Addition of cash deposits in bank account and savings bank account interest - The ITAT held that the additions related to cash deposits and savings bank interest were unsustainable as there was no incriminating material found during the search.
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