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    <title>2013 (6) TMI 119 - Calcutta High Court</title>
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    <description>The High Court modified the Tribunal&#039;s decision, directing the assessing officer to complete the final assessment within two months. If delayed, a week was granted for refund quantification. The Court restored the respondent/assessee&#039;s refund application post-final assessment, emphasizing compliance with legal provisions on provisional assessment and refund procedures. This judgment aimed to uphold statutory requirements and facilitate the refund claim process, ensuring adherence to the law.</description>
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      <description>The High Court modified the Tribunal&#039;s decision, directing the assessing officer to complete the final assessment within two months. If delayed, a week was granted for refund quantification. The Court restored the respondent/assessee&#039;s refund application post-final assessment, emphasizing compliance with legal provisions on provisional assessment and refund procedures. This judgment aimed to uphold statutory requirements and facilitate the refund claim process, ensuring adherence to the law.</description>
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