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...
Principle of res-judicata - AO could have made a departure from past even in earlier years. - AO was well within his right to examine the facts of this year independently. - AT
Principle of res-judicata - AO could have made a departure from past even in earlier years. - AO was well within his right to examine the facts of this year independently. - AT
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