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    <description>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.</description>
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      <description>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.</description>
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