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    <title>2022 (5) TMI 1033 - CALCUTTA HIGH COURT</title>
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    <description>The Court dismissed the writ petition, upholding the validity of the reassessment proceedings and final assessment order under Sections 147/143(3) of the Income Tax Act, 1961. The petitioner&#039;s active participation in the reassessment process without timely objections led to a waiver of the right to challenge the Section 148 notice. The Court found the cited judgments irrelevant due to the specific circumstances of the case. The final assessment order was deemed appealable, and the writ petition was rejected.</description>
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      <description>The Court dismissed the writ petition, upholding the validity of the reassessment proceedings and final assessment order under Sections 147/143(3) of the Income Tax Act, 1961. The petitioner&#039;s active participation in the reassessment process without timely objections led to a waiver of the right to challenge the Section 148 notice. The Court found the cited judgments irrelevant due to the specific circumstances of the case. The final assessment order was deemed appealable, and the writ petition was rejected.</description>
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