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    <title>2023 (5) TMI 1114 - CALCUTTA HIGH COURT</title>
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    <description>A writ challenge to an order under Section 148A(d) was rendered academic after a final assessment order under Section 147 was passed, because the final order was separately appealable and the writ petition did not assail that order. The court therefore declined to entertain the writ petition in view of the available statutory appellate remedy. At the same time, it protected the petitioner&#039;s right of appeal by directing that, if an appeal against the Section 147 order is filed within 30 days, the appellate authority must decide it on merits and not raise limitation.</description>
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      <title>2023 (5) TMI 1114 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=438307</link>
      <description>A writ challenge to an order under Section 148A(d) was rendered academic after a final assessment order under Section 147 was passed, because the final order was separately appealable and the writ petition did not assail that order. The court therefore declined to entertain the writ petition in view of the available statutory appellate remedy. At the same time, it protected the petitioner&#039;s right of appeal by directing that, if an appeal against the Section 147 order is filed within 30 days, the appellate authority must decide it on merits and not raise limitation.</description>
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