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...
Jurisdiction for issuance of SCN - assessment in relation to the petitioner-assessee is assigned to Central Taxation Authority - the petitioner instead of challenging the show cause notice at this stage should workout its remedy. At present, only show cause notice has been issued. The petitioner may raise various grounds, except the issue of jurisdiction, which has been raised in the writ petition and the same are required to be considered by the authority. - HC
Jurisdiction for issuance of SCN - assessment in relation to the petitioner-assessee is assigned to Central Taxation Authority - the petitioner instead of challenging the show cause notice at this stage should workout its remedy. At present, only show cause notice has been issued. The petitioner may raise various grounds, except the issue of jurisdiction, which has been raised in the writ petition and the same are required to be considered by the authority. - HC
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