Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Liability for the Special Auditor's fee was addressed where the appointment preceded the amendment effective 1 June 2007, but the audit was conducted under the Assessing Officer's order. The HC considered the spirit of the amendment and the assessee's non-appearance despite service, and directed the Union of India to bear the audit cost. The writ petition was disposed of because the special audit had already been completed.
Liability for the Special Auditor's fee was addressed where the appointment preceded the amendment effective 1 June 2007, but the audit was conducted under the Assessing Officer's order. The HC considered the spirit of the amendment and the assessee's non-appearance despite service, and directed the Union of India to bear the audit cost. The writ petition was disposed of because the special audit had already been completed.
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