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    <title>2003 (8) TMI 518 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>An assessment order made by a competent authority is not void merely because of an alleged irregularity in notice; at most it is voidable and must be challenged promptly in the proper forum. Where the taxpayer received the earlier notices and orders, did not assail them within limitation, and acquiesced in the proceedings, the taxpayer cannot later invalidate consequential reassessment steps by attacking only the subsequent notice. The challenge to the notices and proposed reassessment therefore failed, and no relief was granted.</description>
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    <pubDate>Fri, 08 Aug 2003 00:00:00 +0530</pubDate>
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      <title>2003 (8) TMI 518 - WEST BENGAL TAXATION TRIBUNAL</title>
      <link>https://www.taxtmi.com/caselaws?id=162436</link>
      <description>An assessment order made by a competent authority is not void merely because of an alleged irregularity in notice; at most it is voidable and must be challenged promptly in the proper forum. Where the taxpayer received the earlier notices and orders, did not assail them within limitation, and acquiesced in the proceedings, the taxpayer cannot later invalidate consequential reassessment steps by attacking only the subsequent notice. The challenge to the notices and proposed reassessment therefore failed, and no relief was granted.</description>
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      <pubDate>Fri, 08 Aug 2003 00:00:00 +0530</pubDate>
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