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    <title>2021 (9) TMI 1439 - ORISSA HIGH COURT</title>
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    <description>The court quashed the order re-computing the surcharge for the petitioner for the periods 1999-2000 to 2001-2002, following a Supreme Court decision. The court found the Department&#039;s reliance on a different Supreme Court decision was not applicable to the present case. Notably, previous orders had not been challenged before the Supreme Court, and refunds were issued based on those orders. The court emphasized that the Department had not reopened assessments for other assessees after a significant time gap, as done in this case after over fifteen years. The impugned order of re-computation and the consequential demand were annulled, and the writ petition was disposed of accordingly.</description>
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    <pubDate>Wed, 01 Sep 2021 00:00:00 +0530</pubDate>
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      <title>2021 (9) TMI 1439 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=304992</link>
      <description>The court quashed the order re-computing the surcharge for the petitioner for the periods 1999-2000 to 2001-2002, following a Supreme Court decision. The court found the Department&#039;s reliance on a different Supreme Court decision was not applicable to the present case. Notably, previous orders had not been challenged before the Supreme Court, and refunds were issued based on those orders. The court emphasized that the Department had not reopened assessments for other assessees after a significant time gap, as done in this case after over fifteen years. The impugned order of re-computation and the consequential demand were annulled, and the writ petition was disposed of accordingly.</description>
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      <pubDate>Wed, 01 Sep 2021 00:00:00 +0530</pubDate>
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