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    <title>2022 (8) TMI 1466 - CALCUTTA HIGH COURT</title>
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    <description>The HC quashed the assessment order dated 29th March 2022 under Section 147 of the Income Tax Act, 1961, for the assessment year 2017-18 due to a violation of natural justice principles. The order was issued under an old PAN despite the petitioner notifying the assessing officer of a new PAN in 2015. The court found merit in the petitioner&#039;s argument and set aside the order, allowing the assessing officer to initiate fresh proceedings in compliance with the law. The writ petition, WPA No.17644 of 2022, was disposed of with this directive.</description>
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      <description>The HC quashed the assessment order dated 29th March 2022 under Section 147 of the Income Tax Act, 1961, for the assessment year 2017-18 due to a violation of natural justice principles. The order was issued under an old PAN despite the petitioner notifying the assessing officer of a new PAN in 2015. The court found merit in the petitioner&#039;s argument and set aside the order, allowing the assessing officer to initiate fresh proceedings in compliance with the law. The writ petition, WPA No.17644 of 2022, was disposed of with this directive.</description>
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