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    <title>2019 (11) TMI 1157 - PATNA HIGH COURT</title>
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    <description>The court set aside the ex parte assessment order dated 12.01.2019, which incorrectly calculated entry tax dues for 2015-16 without considering refund adjustments for 2010-11 and 2014-15. The court found the assessment order unsustainable as it should have followed the sequence of completing assessments for prior years first. The court declared the order illegal and lacking jurisdiction, granting liberty to the authorities to issue fresh orders in compliance with the law.</description>
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    <pubDate>Mon, 18 Nov 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=388908</link>
      <description>The court set aside the ex parte assessment order dated 12.01.2019, which incorrectly calculated entry tax dues for 2015-16 without considering refund adjustments for 2010-11 and 2014-15. The court found the assessment order unsustainable as it should have followed the sequence of completing assessments for prior years first. The court declared the order illegal and lacking jurisdiction, granting liberty to the authorities to issue fresh orders in compliance with the law.</description>
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      <pubDate>Mon, 18 Nov 2019 00:00:00 +0530</pubDate>
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