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    <title>2021 (11) TMI 1093 - CALCUTTA HIGH COURT</title>
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    <description>The court set aside the income tax assessment order due to the violation of principles of natural justice, as the petitioner was not given a fair opportunity to be heard and submit relevant documents. The court directed the assessing officer to conduct a fresh assessment, ensuring the petitioner&#039;s right to a proper hearing and adherence to natural justice principles within two months. The court emphasized that the decision was based solely on procedural fairness and did not delve into the merits of the assessment order. The writ petition was disposed of with these directions.</description>
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