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...
Penalty u/s. 271AAA - undisclosed income - failure to prove the manner in which income has been earned - disclosure made with the consent of the family members and all partners - the declaration that the income was earned by the group out of land related transactions which was not previously recorded in the books is sufficient compliance - No penalty.
Penalty u/s. 271AAA - undisclosed income - failure to prove the manner in which income has been earned - disclosure made with the consent of the family members and all partners - the declaration that the income was earned by the group out of land related transactions which was not previously recorded in the books is sufficient compliance - No penalty.
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