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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The petitioners challenged the attachment of their bank account and steps taken by the respondents pursuant to an order of rectification, alleging irregular recovery before the expiry of the appeal filing period. The court held that since the petitioners had not filed an appeal against the order u/s 73, they cannot invoke extraordinary writ jurisdiction when an efficacious alternate remedy is available. The petitioners were permitted to approach the appellate authority within 15 days, and the authority was directed to condone the delay and hear the appeal within 8 weeks. If the appeal is filed within the prescribed time and 10% of the disputed tax has been recovered or deposited, the orders challenged before the appellate authority shall be deemed stayed, and the order attaching the petitioners' bank account shall not be given further effect. The petition was disposed of accordingly.
The petitioners challenged the attachment of their bank account and steps taken by the respondents pursuant to an order of rectification, alleging irregular recovery before the expiry of the appeal filing period. The court held that since the petitioners had not filed an appeal against the order u/s 73, they cannot invoke extraordinary writ jurisdiction when an efficacious alternate remedy is available. The petitioners were permitted to approach the appellate authority within 15 days, and the authority was directed to condone the delay and hear the appeal within 8 weeks. If the appeal is filed within the prescribed time and 10% of the disputed tax has been recovered or deposited, the orders challenged before the appellate authority shall be deemed stayed, and the order attaching the petitioners' bank account shall not be given further effect. The petition was disposed of accordingly.
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