Reassessment, Change Of Opinion, U/S 50c, Enhanced Value
Description: Reassessment- Change of opinion-Assessment under s.143(3) vis-à-vis absence of new material deed of land evidencing the value adopted by the stamp valuation authority at a higher figure than the actual sale consideration received by him, and the assessment having been completed unders.143(3). Reassessment proceedings initiated by the AO for applying the provisions of s.50C […]
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