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...
Recall of order - Rectification of mistake apparent on record -when law changed by the reasons that High Court has decided the issue in favour of the assessee, then it is a matter of rectification - AT
Recall of order - Rectification of mistake apparent on record -when law changed by the reasons that High Court has decided the issue in favour of the assessee, then it is a matter of rectification - AT
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