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    <title>2022 (3) TMI 1357 - CALCUTTA HIGH COURT</title>
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    <description>The High Court dismissed the appeal in a case challenging an assessment order under the Income Tax Act, 1961, emphasizing the appellants&#039; need to pursue the statutory appeal process rather than seeking relief through a writ petition. The Court highlighted the importance of factual examination by the appellate authority and clarified the appellants&#039; right to raise all relevant issues during the appeal process. The judgment underscored the significance of following proper procedures and utilizing the alternative remedy of appeal before the Commissioner of Income Tax (Appeals) for addressing assessment order issues.</description>
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      <description>The High Court dismissed the appeal in a case challenging an assessment order under the Income Tax Act, 1961, emphasizing the appellants&#039; need to pursue the statutory appeal process rather than seeking relief through a writ petition. The Court highlighted the importance of factual examination by the appellate authority and clarified the appellants&#039; right to raise all relevant issues during the appeal process. The judgment underscored the significance of following proper procedures and utilizing the alternative remedy of appeal before the Commissioner of Income Tax (Appeals) for addressing assessment order issues.</description>
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