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    <title>1982 (7) TMI 12 - CALCUTTA High Court</title>
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    <description>The High Court confirmed the validity of the returns filed by the assessee within the statutory period and held that the assessments made by the Income-tax Officer were not invalid despite defective notices. The Court disagreed with the Tribunal&#039;s decision to cancel the assessments, citing precedents that supported the validity of returns filed within the permissible period. The Court ruled in favor of the assessee on both issues, directing each party to bear its own costs.</description>
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    <pubDate>Wed, 14 Jul 1982 00:00:00 +0530</pubDate>
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      <title>1982 (7) TMI 12 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=28255</link>
      <description>The High Court confirmed the validity of the returns filed by the assessee within the statutory period and held that the assessments made by the Income-tax Officer were not invalid despite defective notices. The Court disagreed with the Tribunal&#039;s decision to cancel the assessments, citing precedents that supported the validity of returns filed within the permissible period. The Court ruled in favor of the assessee on both issues, directing each party to bear its own costs.</description>
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      <pubDate>Wed, 14 Jul 1982 00:00:00 +0530</pubDate>
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