Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Levy of additional tax u/s 143(1A) in respect of computation under Section 115J - the demand of additional tax under Section 143(1A) of the Income Tax Act on the regular assessment proceedings does not arise - HC
Levy of additional tax u/s 143(1A) in respect of computation under Section 115J - the demand of additional tax under Section 143(1A) of the Income Tax Act on the regular assessment proceedings does not arise - HC
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