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    <title>2003 (7) TMI 33 - CALCUTTA High Court</title>
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    <description>The court quashed the notice under Section 154 for the assessment year 1989-90 and partially accepted the appellant&#039;s contention regarding the notices under Section 142(1) for the assessment years 1992-93 and 1993-94. The court directed that the determination of the assessee&#039;s status should be made in the assessment proceedings after giving the assessee an opportunity to present evidence. The appeal was disposed of with directions to proceed with the assessment in accordance with the law.</description>
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      <description>The court quashed the notice under Section 154 for the assessment year 1989-90 and partially accepted the appellant&#039;s contention regarding the notices under Section 142(1) for the assessment years 1992-93 and 1993-94. The court directed that the determination of the assessee&#039;s status should be made in the assessment proceedings after giving the assessee an opportunity to present evidence. The appeal was disposed of with directions to proceed with the assessment in accordance with the law.</description>
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      <pubDate>Thu, 03 Jul 2003 00:00:00 +0530</pubDate>
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