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 ...
Provisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not automatically operate on a separate savings bank account absent a specific attachment order for that account; consequently the provisional attachment in relation to the petitioner's savings account is nonoperational as the oneyear period has lapsed. The High Court held that no justifying order specifically attaching the savings account appears on record, and therefore partly allowed the petition and disposed of pending applications accordingly.
Provisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not automatically operate on a separate savings bank account absent a specific attachment order for that account; consequently the provisional attachment in relation to the petitioner's savings account is nonoperational as the oneyear period has lapsed. The High Court held that no justifying order specifically attaching the savings account appears on record, and therefore partly allowed the petition and disposed of pending applications accordingly.
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