Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court found the government's prohibition on the export of Non-Basmati White Rice to be a policy decision aimed at controlling domestic market prices. The petitioner's case did not meet any of the exceptions outlined in the notification allowing certain exports. Thus, the petition was dismissed.
Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court found the government's prohibition on the export of Non-Basmati White Rice to be a policy decision aimed at controlling domestic market prices. The petitioner's case did not meet any of the exceptions outlined in the notification allowing certain exports. Thus, the petition was dismissed.
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