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    <title>1977 (4) TMI 7 - CALCUTTA High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=29197</link>
    <description>The court, in a challenge against a notice under sections 274 and 271 of the Income Tax Act, ruled in favor of the petitioner due to the absence of recorded satisfaction by the Income Tax Officer regarding concealment or inaccurate particulars. The court held the notice invalid and issued a writ of mandamus to recall and withdraw the notice, directing the respondents to refrain from enforcing it. No costs were awarded, and the order&#039;s operation was stayed for six weeks, extendable by the appellate court.</description>
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    <pubDate>Fri, 22 Apr 1977 00:00:00 +0530</pubDate>
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      <title>1977 (4) TMI 7 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=29197</link>
      <description>The court, in a challenge against a notice under sections 274 and 271 of the Income Tax Act, ruled in favor of the petitioner due to the absence of recorded satisfaction by the Income Tax Officer regarding concealment or inaccurate particulars. The court held the notice invalid and issued a writ of mandamus to recall and withdraw the notice, directing the respondents to refrain from enforcing it. No costs were awarded, and the order&#039;s operation was stayed for six weeks, extendable by the appellate court.</description>
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      <pubDate>Fri, 22 Apr 1977 00:00:00 +0530</pubDate>
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