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    <title>1981 (7) TMI 41 - ORISSA High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=29653</link>
    <description>The High Court allowed the appeal, setting aside the Income Tax Appellate Tribunal&#039;s decision to initiate acquisition proceedings for an undervalued property. The Court found the Gazette notification defective, lacking jurisdiction for further action. Despite a typographical error in the notice, the High Court deemed it curable, emphasizing the mandatory Gazette publication requirement for acquisition orders. The Court directed a re-examination of the appeal, focusing on property valuation and addressing all raised issues. Ultimately, the appeal was allowed, vacating the Tribunal&#039;s order, and remanding for fresh disposal while considering the Court&#039;s observations.</description>
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    <pubDate>Wed, 29 Jul 1981 00:00:00 +0530</pubDate>
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      <title>1981 (7) TMI 41 - ORISSA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=29653</link>
      <description>The High Court allowed the appeal, setting aside the Income Tax Appellate Tribunal&#039;s decision to initiate acquisition proceedings for an undervalued property. The Court found the Gazette notification defective, lacking jurisdiction for further action. Despite a typographical error in the notice, the High Court deemed it curable, emphasizing the mandatory Gazette publication requirement for acquisition orders. The Court directed a re-examination of the appeal, focusing on property valuation and addressing all raised issues. Ultimately, the appeal was allowed, vacating the Tribunal&#039;s order, and remanding for fresh disposal while considering the Court&#039;s observations.</description>
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      <pubDate>Wed, 29 Jul 1981 00:00:00 +0530</pubDate>
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