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    <title>2019 (11) TMI 415 - CALCUTTA HIGH COURT</title>
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    <description>An appeal was admitted on three substantial questions of law concerning whether CBEC circulars on provisional assessment apply without an order under Rule 9B, whether assessments for 1990-1991 to 1993-1994 could be treated as provisional without a specific Rule 9B order, and whether limitation barred a substantial part of the demand for specified periods. The stay application was disposed of, informal paper books were directed to be filed by 29 November 2019, and the matter was listed for hearing on 11 December 2019.</description>
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      <description>An appeal was admitted on three substantial questions of law concerning whether CBEC circulars on provisional assessment apply without an order under Rule 9B, whether assessments for 1990-1991 to 1993-1994 could be treated as provisional without a specific Rule 9B order, and whether limitation barred a substantial part of the demand for specified periods. The stay application was disposed of, informal paper books were directed to be filed by 29 November 2019, and the matter was listed for hearing on 11 December 2019.</description>
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