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    <title>2024 (3) TMI 391 - CALCUTTA HIGH COURT</title>
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    <description>Calcutta HC allowed petition challenging recovery of tax dues under Section 73(1). Petitioner sought extension to respond to show cause notice within due date but was denied solely because more than six adjournments were previously granted. HC held that proper officer failed to consider sufficient cause shown by petitioner and exercised power colourably by passing final order without granting extension or personal hearing. Recovery directions dated 15th February 2024 were quashed. Petition allowed in part.</description>
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      <description>Calcutta HC allowed petition challenging recovery of tax dues under Section 73(1). Petitioner sought extension to respond to show cause notice within due date but was denied solely because more than six adjournments were previously granted. HC held that proper officer failed to consider sufficient cause shown by petitioner and exercised power colourably by passing final order without granting extension or personal hearing. Recovery directions dated 15th February 2024 were quashed. Petition allowed in part.</description>
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