TMI BlogRevival of second composite ex-parte assessment order - both for reason of grammar as also to keep the...Revival of second composite ex-parte assessment order - both for reason of grammar as also to keep the provision workable, the interpretation made by the assessing authority and as canvassed by the learned Standing Counsel cannot be accepted. An interpretation that makes the provision unworkable or leads to absurd results must always be rejected. In view of the above, we find that the assessing authority had not committed any mistake less so a mistake apparent on the face of record in passing th..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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