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    <title>2023 (7) TMI 1415 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging the impugned order under s. 148A(d) and subsequent notice under s. 148 of the Income Tax Act, 1961. The petitioner claimed illegality due to a reference to transactions from other financial years. The Court found the initial notice was correctly issued for assessment year 2016-17, and the petitioner&#039;s claim was unfounded.</description>
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      <description>The HC dismissed the writ petition challenging the impugned order under s. 148A(d) and subsequent notice under s. 148 of the Income Tax Act, 1961. The petitioner claimed illegality due to a reference to transactions from other financial years. The Court found the initial notice was correctly issued for assessment year 2016-17, and the petitioner&#039;s claim was unfounded.</description>
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