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    <title>2022 (2) TMI 1371 - KERALA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the imposition of penalty and assessment order, emphasizing the availability of an alternative statutory remedy for the petitioner to address the assessment proceedings. The court determined that the assessing officer&#039;s actions were in compliance with principles of natural justice and clarified that the stay granted in the previous writ petition only applied to penalty proceedings, not assessment proceedings. Therefore, there was no irregularity or lack of jurisdiction in the assessing officer&#039;s decision to proceed with the assessment under section 25AA of the Act.</description>
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    <pubDate>Thu, 03 Feb 2022 00:00:00 +0530</pubDate>
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      <title>2022 (2) TMI 1371 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=308175</link>
      <description>The court dismissed the writ petition challenging the imposition of penalty and assessment order, emphasizing the availability of an alternative statutory remedy for the petitioner to address the assessment proceedings. The court determined that the assessing officer&#039;s actions were in compliance with principles of natural justice and clarified that the stay granted in the previous writ petition only applied to penalty proceedings, not assessment proceedings. Therefore, there was no irregularity or lack of jurisdiction in the assessing officer&#039;s decision to proceed with the assessment under section 25AA of the Act.</description>
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      <pubDate>Thu, 03 Feb 2022 00:00:00 +0530</pubDate>
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