Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Penalty levied under section 271(1)(c) - AO has initiated penalty proceedings under one default or limb of section 271(1)(c) of the Act, but levied for another default or limb of that section - penalty deleted - AT
Penalty levied under section 271(1)(c) - AO has initiated penalty proceedings under one default or limb of section 271(1)(c) of the Act, but levied for another default or limb of that section - penalty deleted - AT
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