Court invalidates assessment reopening order; fresh hearing required with notice

The Calcutta High Court set aside the order to reopen assessment due to unmet conditions. The Deputy Commissioner was instructed to conduct a fresh hearing with a minimum fifteen-day notice. The notice for reassessment was annulled, and no costs were awarded. Defendants did not admit the allegations in the petition, and the Registrar was tasked with appropriate actions.

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The Calcutta High Court set aside an impugned order to reopen assessment as conditions were not fulfilled. The Deputy Commissioner was directed to proceed afresh, with a hearing not earlier than fifteen days. The notice for reassessment was also set aside, and there was no order as to costs. The allegations in the petition were not admitted by the defendants. The Registrar was directed to take necessary actions.

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