https://www.taxtmi.com/caselaws?id=395271 The Tribunal upheld the reopening of the assessment under Section 147, classified the land as non-agricultural based on government records and lack of evidence of agricultural activities, and directed a de novo assessment for a thorough verification of facts and legal contentions. The appeal was allowed for statistical purposes, ensuring that the appellant would have an opportunity to present all arguments and evidence in the reassessment proceedings. en-us Fri, 08 May 2020 00:00:00 +0530 Wed, 13 May 2020 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395271 The Tribunal upheld the reopening of the assessment under Section 147, classified the land as non-agricultural based on government records and lack of evidence of agricultural activities, and directed a de novo assessment for a thorough verification of facts and legal contentions. The appeal was allowed for statistical purposes, ensuring that the appellant would have an opportunity to present all arguments and evidence in the reassessment proceedings. Case-Laws Income Tax Fri, 08 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395271