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    <title>2021 (8) TMI 788 - CALCUTTA HIGH COURT</title>
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    <description>The court directed the respondents to file an affidavit-in-opposition within six weeks and allowed the petitioners to file a reply within two weeks thereafter. The matter was listed for &quot;Final Hearing&quot; after eight weeks. Meanwhile, the respondents were restrained from taking further action based on the impugned notices dated 29th May, 2021, and 18th June, 2021. The judgment emphasizes the importance of complying with statutory obligations before issuing notices under Section 148 of the Income Tax Act, 1961, and the significance of court decisions where non-compliance with Section 148A provisions resulted in the stay of impugned notices.</description>
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      <link>https://www.taxtmi.com/caselaws?id=411210</link>
      <description>The court directed the respondents to file an affidavit-in-opposition within six weeks and allowed the petitioners to file a reply within two weeks thereafter. The matter was listed for &quot;Final Hearing&quot; after eight weeks. Meanwhile, the respondents were restrained from taking further action based on the impugned notices dated 29th May, 2021, and 18th June, 2021. The judgment emphasizes the importance of complying with statutory obligations before issuing notices under Section 148 of the Income Tax Act, 1961, and the significance of court decisions where non-compliance with Section 148A provisions resulted in the stay of impugned notices.</description>
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      <pubDate>Thu, 15 Jul 2021 00:00:00 +0530</pubDate>
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