Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Issuance of second SCN without adjudicating first SCN - Valuation - the Tribunal found merit in the Appellant's arguments. It noted that the Department had pursued two show-cause notices for the same period, despite a previous adjudication favoring the Appellant and despite legal precedent prohibiting such actions. As a result, the Tribunal set aside the order passed by the Commissioner (Appeals) and allowed the appeal, granting consequential relief to the Appellant.
Issuance of second SCN without adjudicating first SCN - Valuation - the Tribunal found merit in the Appellant's arguments. It noted that the Department had pursued two show-cause notices for the same period, despite a previous adjudication favoring the Appellant and despite legal precedent prohibiting such actions. As a result, the Tribunal set aside the order passed by the Commissioner (Appeals) and allowed the appeal, granting consequential relief to the Appellant.
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