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    <title>2005 (7) TMI 54 - ALLAHABAD High Court</title>
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    <description>The partnership firm challenged assessment orders for multiple years under the Income-tax Act. The appellate orders directed reassessment proceedings, with the court emphasizing the clear direction for reassessment despite the petitioner&#039;s argument on terminology. The court found that the petitioner had the opportunity to be heard in appellate proceedings involving a separate entity, fulfilling the requirements under the Act. Ultimately, the court dismissed the petitioner&#039;s submissions, ruling the writ petitions lacked merit and were dismissed without costs.</description>
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      <title>2005 (7) TMI 54 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=9561</link>
      <description>The partnership firm challenged assessment orders for multiple years under the Income-tax Act. The appellate orders directed reassessment proceedings, with the court emphasizing the clear direction for reassessment despite the petitioner&#039;s argument on terminology. The court found that the petitioner had the opportunity to be heard in appellate proceedings involving a separate entity, fulfilling the requirements under the Act. Ultimately, the court dismissed the petitioner&#039;s submissions, ruling the writ petitions lacked merit and were dismissed without costs.</description>
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