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    <title>2022 (6) TMI 35 - CALCUTTA HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging the impugned order under Section 148A (d) of the Income Tax Act, 1961 for the assessment year 2018-19. The Court found no procedural irregularity in the Assessing Officer&#039;s actions and emphasized the petitioner&#039;s opportunity to present their case following the notice under Section 148 of the Act. The judgment highlighted the importance of complying with procedural requirements and providing substantiated claims in legal proceedings.</description>
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      <description>The Court dismissed the writ petition challenging the impugned order under Section 148A (d) of the Income Tax Act, 1961 for the assessment year 2018-19. The Court found no procedural irregularity in the Assessing Officer&#039;s actions and emphasized the petitioner&#039;s opportunity to present their case following the notice under Section 148 of the Act. The judgment highlighted the importance of complying with procedural requirements and providing substantiated claims in legal proceedings.</description>
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