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    <title>2024 (1) TMI 1231 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed the appeal challenging a re-assessment order under Section 147 of the Income Tax Act, 1961, for the Assessment Year 2014-15. The appellant&#039;s claims of procedural errors and violation of natural justice were rejected, as the Court emphasized that such issues should be addressed before the appellate authority. The Court upheld the dismissal of the writ petition due to the availability of an alternate remedy and granted the appellant the liberty to raise the issues before the appellate authority if intending to appeal the re-assessment order.</description>
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      <description>The HC dismissed the appeal challenging a re-assessment order under Section 147 of the Income Tax Act, 1961, for the Assessment Year 2014-15. The appellant&#039;s claims of procedural errors and violation of natural justice were rejected, as the Court emphasized that such issues should be addressed before the appellate authority. The Court upheld the dismissal of the writ petition due to the availability of an alternate remedy and granted the appellant the liberty to raise the issues before the appellate authority if intending to appeal the re-assessment order.</description>
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