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    <title>2022 (8) TMI 748 - CALCUTTA HIGH COURT</title>
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    <description>The Court held that the assessment order was unsustainable as it was passed without addressing the petitioner&#039;s objection, contravening legal principles established in the GKN Driveshaft case. The order was quashed, and the matter remanded for the assessing officer to address the objection properly. Compliance with legal principles and proper disposal of objections before reassessment proceedings were emphasized.</description>
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