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    <title>2001 (8) TMI 91 - CALCUTTA High Court</title>
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    <description>The court upheld the validity of the show-cause notice issued under sections 154/155 of the Income-tax Act, 1961 for the assessment year 1990-91. The judge found that the authorities had jurisdiction to initiate proceedings, providing the petitioner with a fair opportunity to present their case. The court directed the petitioner to appear before the authorities for further proceedings, emphasizing the absence of irregularity or illegality in the issuance of the notice.</description>
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      <description>The court upheld the validity of the show-cause notice issued under sections 154/155 of the Income-tax Act, 1961 for the assessment year 1990-91. The judge found that the authorities had jurisdiction to initiate proceedings, providing the petitioner with a fair opportunity to present their case. The court directed the petitioner to appear before the authorities for further proceedings, emphasizing the absence of irregularity or illegality in the issuance of the notice.</description>
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