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    <title>1986 (8) TMI 23 - CALCUTTA High Court</title>
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    <description>The High Court ruled in favor of the assessee, finding that the Appellate Assistant Commissioner had jurisdiction to decide on the title of the properties for assessment purposes. The Court directed the Tribunal to reassess the issue of ownership and determine if the protective assessment should become substantive. The Tribunal was also instructed to consider the treatment of the properties in the assessee&#039;s tax assessments. No costs were awarded in the case.</description>
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    <pubDate>Fri, 01 Aug 1986 00:00:00 +0530</pubDate>
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      <title>1986 (8) TMI 23 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=25819</link>
      <description>The High Court ruled in favor of the assessee, finding that the Appellate Assistant Commissioner had jurisdiction to decide on the title of the properties for assessment purposes. The Court directed the Tribunal to reassess the issue of ownership and determine if the protective assessment should become substantive. The Tribunal was also instructed to consider the treatment of the properties in the assessee&#039;s tax assessments. No costs were awarded in the case.</description>
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      <pubDate>Fri, 01 Aug 1986 00:00:00 +0530</pubDate>
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