Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench judgments and CBIC circular mandating mention of DIN for validity of proceedings. The petition was allowed.
The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench judgments and CBIC circular mandating mention of DIN for validity of proceedings. The petition was allowed.
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