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    <title>2022 (8) TMI 39 - CALCUTTA HIGH COURT</title>
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    <description>The Court allowed the appeal, granted the writ petition, and quashed the order dated 13th April 2022 under Section 148A(d) of the Income Tax Act, 1961. The assessing officer was directed to reconsider the matter, provide complete insight portal information to the assessee, allow for a response period, conduct a hearing, and issue a reasoned order. Enforcement of the notice dated 13th April 2022 was stayed pending completion of the process. No costs were awarded, and certified copies of the order were to be provided promptly.</description>
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      <description>The Court allowed the appeal, granted the writ petition, and quashed the order dated 13th April 2022 under Section 148A(d) of the Income Tax Act, 1961. The assessing officer was directed to reconsider the matter, provide complete insight portal information to the assessee, allow for a response period, conduct a hearing, and issue a reasoned order. Enforcement of the notice dated 13th April 2022 was stayed pending completion of the process. No costs were awarded, and certified copies of the order were to be provided promptly.</description>
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