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    <title>2022 (8) TMI 1140 - CALCUTTA HIGH COURT</title>
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    <description>The court allowed the appeal, set aside the order under Clause (d) of Section 148A dated 12.04.2022, and remanded the matter to the Assessing Officer. The notices dated 21.03.2022 and 30.03.2022 were deemed to be issued under Clause (a) of Section 148A, and the Assessing Officer was directed to conduct an enquiry after providing the requested information to the assessee. The notice under Section 148 dated 12.04.2022 was deemed unenforceable.</description>
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      <title>2022 (8) TMI 1140 - CALCUTTA HIGH COURT</title>
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      <description>The court allowed the appeal, set aside the order under Clause (d) of Section 148A dated 12.04.2022, and remanded the matter to the Assessing Officer. The notices dated 21.03.2022 and 30.03.2022 were deemed to be issued under Clause (a) of Section 148A, and the Assessing Officer was directed to conduct an enquiry after providing the requested information to the assessee. The notice under Section 148 dated 12.04.2022 was deemed unenforceable.</description>
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