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...
Applicability of section 292C - Presumption as to assets, books of account, etc - AO could not have attributed the entries in the seized documents to the assessee - the presumption u/s 292 C of the Act, in the given facts and circumstances of the case, stand rebutted - AT
Applicability of section 292C - Presumption as to assets, books of account, etc - AO could not have attributed the entries in the seized documents to the assessee - the presumption u/s 292 C of the Act, in the given facts and circumstances of the case, stand rebutted - AT
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