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...
Revision u/s 263 - lack of inquiry - If AO fail to verify statutory Form and examine of eligibility of deduction u/s 10AAA and allow deduction then such order clearly erroneous and prejudicial to the interest of the Revenue.
Revision u/s 263 - lack of inquiry - If AO fail to verify statutory Form and examine of eligibility of deduction u/s 10AAA and allow deduction then such order clearly erroneous and prejudicial to the interest of the Revenue.
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