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    <title>2022 (5) TMI 1425 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta upheld the impugned notice under Section 148A of the Income Tax Act, 1961, rejecting claims of procedural violations and lack of consideration. The judgment emphasized the importance of participating in re-assessment proceedings to avail legal remedies. The petitioner&#039;s challenge was dismissed, and all parties were directed to act as per the court&#039;s order.</description>
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      <description>The High Court of Calcutta upheld the impugned notice under Section 148A of the Income Tax Act, 1961, rejecting claims of procedural violations and lack of consideration. The judgment emphasized the importance of participating in re-assessment proceedings to avail legal remedies. The petitioner&#039;s challenge was dismissed, and all parties were directed to act as per the court&#039;s order.</description>
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