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    <title>2016 (9) TMI 512 - CALCUTTA HIGH COURT</title>
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    <description>The High Court upheld the assessing officer&#039;s jurisdiction under Section 124(3) of the Income-tax Act, dismissing the appeal against the order in WP No.1172 of 2015. The court found that the assessing officer&#039;s actions post the circular&#039;s effective date were valid, emphasizing compliance with legal procedures and rejecting the challenge to jurisdiction by the appellants. The comparison with relevant case laws supported the decision, affirming the assessing officer&#039;s authority and the legality of the steps taken. Ultimately, the appeal was dismissed, confirming the assessing officer&#039;s jurisdiction and adherence to legal principles.</description>
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    <pubDate>Wed, 03 Aug 2016 00:00:00 +0530</pubDate>
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      <title>2016 (9) TMI 512 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=332251</link>
      <description>The High Court upheld the assessing officer&#039;s jurisdiction under Section 124(3) of the Income-tax Act, dismissing the appeal against the order in WP No.1172 of 2015. The court found that the assessing officer&#039;s actions post the circular&#039;s effective date were valid, emphasizing compliance with legal procedures and rejecting the challenge to jurisdiction by the appellants. The comparison with relevant case laws supported the decision, affirming the assessing officer&#039;s authority and the legality of the steps taken. Ultimately, the appeal was dismissed, confirming the assessing officer&#039;s jurisdiction and adherence to legal principles.</description>
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      <pubDate>Wed, 03 Aug 2016 00:00:00 +0530</pubDate>
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