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    <title>1997 (8) TMI 534 - CALCUTTA HIGH COURT</title>
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    <description>Substantial and recurring questions concerning the taxability of arrears of rent, the scope of reassessment under sections 147 and 148, the four-year limitation, and the interaction between heads of income and income from house property required authoritative examination. In the absence of an earlier binding precedent, the Court held that the issues affected other similar matters and justified reference for fuller consideration. The matter was therefore directed to be placed before the Acting Chief Justice for decision on reference to a larger Bench.</description>
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