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    <title>2021 (2) TMI 692 - CALCUTTA HIGH COURT</title>
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    <description>The court found that the petitioner&#039;s status change from a composite taxpayer to a regular taxpayer was done without following the proper procedure, leading to difficulties in filing returns. The court directed the respondents to provide information on the status change process. Additionally, the court sought clarification on modifying the system to allow the petitioner to file pending returns without penalties. The adjournment was granted for the respondents to address these issues, emphasizing the importance of procedural compliance and ensuring the petitioner&#039;s ability to file returns effectively.</description>
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    <pubDate>Fri, 29 Jan 2021 00:00:00 +0530</pubDate>
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      <description>The court found that the petitioner&#039;s status change from a composite taxpayer to a regular taxpayer was done without following the proper procedure, leading to difficulties in filing returns. The court directed the respondents to provide information on the status change process. Additionally, the court sought clarification on modifying the system to allow the petitioner to file pending returns without penalties. The adjournment was granted for the respondents to address these issues, emphasizing the importance of procedural compliance and ensuring the petitioner&#039;s ability to file returns effectively.</description>
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