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    <title>2024 (10) TMI 1372 - ORISSA HIGH COURT</title>
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    <description>The court dismissed the writ petition, concluding that the assessment order was validly issued under section 143(3) read with section 260 of the Income Tax Act, 1961. The court determined that the faceless assessment scheme did not apply, and the petitioner&#039;s claims regarding the violation of natural justice were insufficient to overturn the order. The court also found section 144-B inapplicable, as the assessment did not fall within the faceless assessment framework. Consequently, the petitioner&#039;s challenges were not upheld, and the assessment order remained intact.</description>
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    <pubDate>Tue, 22 Oct 2024 00:00:00 +0530</pubDate>
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      <title>2024 (10) TMI 1372 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=760773</link>
      <description>The court dismissed the writ petition, concluding that the assessment order was validly issued under section 143(3) read with section 260 of the Income Tax Act, 1961. The court determined that the faceless assessment scheme did not apply, and the petitioner&#039;s claims regarding the violation of natural justice were insufficient to overturn the order. The court also found section 144-B inapplicable, as the assessment did not fall within the faceless assessment framework. Consequently, the petitioner&#039;s challenges were not upheld, and the assessment order remained intact.</description>
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      <pubDate>Tue, 22 Oct 2024 00:00:00 +0530</pubDate>
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