Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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HC remanded the matter back to the proper officer for reconsideration of the rectification application under section 73, directing a fresh hearing within 6 weeks. The court set aside previous orders by the appellate authority and proper officer, mandating completion of the adjudicatory process by departmental authorities prior to appellate review. The writ petition was disposed of without examining the case merits, and the allegations in the petition were not deemed admitted by the respondents.
HC remanded the matter back to the proper officer for reconsideration of the rectification application under section 73, directing a fresh hearing within 6 weeks. The court set aside previous orders by the appellate authority and proper officer, mandating completion of the adjudicatory process by departmental authorities prior to appellate review. The writ petition was disposed of without examining the case merits, and the allegations in the petition were not deemed admitted by the respondents.
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