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    <title>2016 (8) TMI 1040 - CALCUTTA HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner, finding the invocation of Section 148 for the assessment year 1993-1994 unjustified. The Court emphasized the petitioner&#039;s right to receive reasons for such notices and to file objections, which should be addressed by the Assessing Officer. Given the petitioner&#039;s full disclosures and the lack of justification for invoking Section 148, the Court quashed the notice and reasons provided, allowing the petitioner&#039;s writ petition.</description>
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      <title>2016 (8) TMI 1040 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=331656</link>
      <description>The Court ruled in favor of the petitioner, finding the invocation of Section 148 for the assessment year 1993-1994 unjustified. The Court emphasized the petitioner&#039;s right to receive reasons for such notices and to file objections, which should be addressed by the Assessing Officer. Given the petitioner&#039;s full disclosures and the lack of justification for invoking Section 148, the Court quashed the notice and reasons provided, allowing the petitioner&#039;s writ petition.</description>
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      <pubDate>Wed, 20 Jul 2016 00:00:00 +0530</pubDate>
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