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    <title>2022 (7) TMI 1318 - CALCUTTA HIGH COURT</title>
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    <description>The court allowed the writ appeal and petition, setting aside the order under Section 148A(d) of the Income Tax Act 1961 and remanding the matter to the Assessing Officer. The appellant was directed to consider the information in the order dated 07.04.2022 for reopening and submit objections within 10 days. The Assessing Officer was instructed to proceed with the assessment in compliance with the law. The notice dated 07.04.2022 was deemed unenforceable, emphasizing the importance of upholding natural justice principles in assessment proceedings.</description>
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      <description>The court allowed the writ appeal and petition, setting aside the order under Section 148A(d) of the Income Tax Act 1961 and remanding the matter to the Assessing Officer. The appellant was directed to consider the information in the order dated 07.04.2022 for reopening and submit objections within 10 days. The Assessing Officer was instructed to proceed with the assessment in compliance with the law. The notice dated 07.04.2022 was deemed unenforceable, emphasizing the importance of upholding natural justice principles in assessment proceedings.</description>
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