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    <title>1977 (4) TMI 14 - CALCUTTA High Court</title>
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    <description>The court allowed the appeal, quashing the invalid transfer order dated December 23, 1972, and directing the Income-tax Officer to make assessments for specified years despite limitations. The court held that it had jurisdiction to issue directions under section 153(3) of the Income-tax Act in the interest of justice and national interest, ensuring taxes were recoverable. The impugned order was set aside, and no costs were awarded in the appeal.</description>
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    <pubDate>Fri, 29 Apr 1977 00:00:00 +0530</pubDate>
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      <title>1977 (4) TMI 14 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=38126</link>
      <description>The court allowed the appeal, quashing the invalid transfer order dated December 23, 1972, and directing the Income-tax Officer to make assessments for specified years despite limitations. The court held that it had jurisdiction to issue directions under section 153(3) of the Income-tax Act in the interest of justice and national interest, ensuring taxes were recoverable. The impugned order was set aside, and no costs were awarded in the appeal.</description>
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      <pubDate>Fri, 29 Apr 1977 00:00:00 +0530</pubDate>
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