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    <title>2016 (4) TMI 816 - CALCUTTA HIGH COURT</title>
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    <description>The court was tasked with determining whether the intimation issued under Section 245 of the Income Tax Act, 1961, constituted an order. The petitioner contested the calculation of interest under Section 244A(1)(b) instead of Section 244, resulting in a lower interest rate received. The respondent argued that the authority had the power to revise orders and that the petitioner was not prejudiced. The court scheduled further proceedings to delve into the jurisdictional aspect of the intimation and the nature of orders under the Act.</description>
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      <description>The court was tasked with determining whether the intimation issued under Section 245 of the Income Tax Act, 1961, constituted an order. The petitioner contested the calculation of interest under Section 244A(1)(b) instead of Section 244, resulting in a lower interest rate received. The respondent argued that the authority had the power to revise orders and that the petitioner was not prejudiced. The court scheduled further proceedings to delve into the jurisdictional aspect of the intimation and the nature of orders under the Act.</description>
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