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    <title>2022 (12) TMI 1024 - CALCUTTA HIGH COURT</title>
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    <description>The Court allowed the appeal, setting aside the assessment order due to undue haste and lack of opportunity for the appellant. The matter was remanded back to the assessing officer for fresh consideration, with directions to provide necessary documents and grant sufficient time for reconciliation before issuing a final order. The judgment underscores the significance of allowing parties adequate time and opportunity to present their case in tax assessments, emphasizing principles of natural justice and fairness in administrative proceedings under the Income Tax Act, 1961.</description>
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