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    <title>2004 (1) TMI 66 - CALCUTTA High Court</title>
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    <description>The court held that the notice under section 154 of the Income-tax Act and subsequent rectification proceedings were invalid due to the absence of apparent mistakes. It was determined that the due dates for contributions were not definitively established, and the original Assessing Officer&#039;s decision was plausible. The court referenced relevant case law to support its decision and ultimately quashed the order under challenge, allowing the appeal.</description>
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