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    <title>2007 (3) TMI 721 - PATNA HIGH COURT</title>
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    <description>The Court set aside the assessment orders for three disputed assessment periods and remitted the matter back to the Assistant Commissioner for fresh assessment. The petitioner was given the opportunity to produce the books of account for the years in question within a specified timeframe. The Assistant Commissioner was directed to pass orders after hearing the petitioner, allowing for a reassessment based on actual records. Ultimately, the writ petitions were allowed, subject to the stated directions, granting the petitioner a chance to undergo a fresh assessment process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=164548</link>
      <description>The Court set aside the assessment orders for three disputed assessment periods and remitted the matter back to the Assistant Commissioner for fresh assessment. The petitioner was given the opportunity to produce the books of account for the years in question within a specified timeframe. The Assistant Commissioner was directed to pass orders after hearing the petitioner, allowing for a reassessment based on actual records. Ultimately, the writ petitions were allowed, subject to the stated directions, granting the petitioner a chance to undergo a fresh assessment process.</description>
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