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    <title>2023 (5) TMI 1115 - CALCUTTA HIGH COURT</title>
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    <description>The appeal challenged an order under Section 148A(d) of the Income Tax Act, questioning procedural irregularities and violations of natural justice in reassessment proceedings. The court allowed the appeal, quashing the Section 148A(d) order and consequential assessment order. The matter was remitted back to the assessing officer for fresh consideration, directing the appellant to provide a detailed reply and supporting documents within 15 days. The assessing officer was instructed to redo the proceedings in accordance with the law after receiving the documents.</description>
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    <pubDate>Thu, 04 May 2023 00:00:00 +0530</pubDate>
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      <description>The appeal challenged an order under Section 148A(d) of the Income Tax Act, questioning procedural irregularities and violations of natural justice in reassessment proceedings. The court allowed the appeal, quashing the Section 148A(d) order and consequential assessment order. The matter was remitted back to the assessing officer for fresh consideration, directing the appellant to provide a detailed reply and supporting documents within 15 days. The assessing officer was instructed to redo the proceedings in accordance with the law after receiving the documents.</description>
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      <pubDate>Thu, 04 May 2023 00:00:00 +0530</pubDate>
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