Reassessment based on outdated land inquiry registers without proof of actual on-money payment is invalid.
Reassessment based on outdated land inquiry registers without proof of actual on-money payment is invalid. Issue Whether a reassessment notice issued under Section 148 to tax alleged “on-money” under Section 69A can be sustained based solely on an entry in a broker’s seized inquiry register dated one and a half years prior to the registered… Read More »