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    <title>2016 (9) TMI 1158 - JHARKHAND HIGH COURT</title>
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    <description>The court quashed and set aside the orders dated 19th February 2013 and 8th March 2013 due to the failure to complete reassessment proceedings within the statutory limitation period of two years as required by Section 24 of the Bihar Finance Act, 1981. The reassessment order was based on an outdated assessment and did not consider the appellate orders allowing the presentation of Form-H, Form-C, and Form-F. The court emphasized the necessity of initiating and completing reassessment within the prescribed period and considering all relevant forms, ultimately ruling in favor of the petitioner and disposing of the writ petition accordingly.</description>
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    <pubDate>Tue, 21 Jun 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=332897</link>
      <description>The court quashed and set aside the orders dated 19th February 2013 and 8th March 2013 due to the failure to complete reassessment proceedings within the statutory limitation period of two years as required by Section 24 of the Bihar Finance Act, 1981. The reassessment order was based on an outdated assessment and did not consider the appellate orders allowing the presentation of Form-H, Form-C, and Form-F. The court emphasized the necessity of initiating and completing reassessment within the prescribed period and considering all relevant forms, ultimately ruling in favor of the petitioner and disposing of the writ petition accordingly.</description>
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      <pubDate>Tue, 21 Jun 2016 00:00:00 +0530</pubDate>
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