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    <title>2025 (10) TMI 1113 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed the writ petition as infructuous, noting absence of the section 148 notice copy and that a final assessment order dated 31.12.2009 had already been passed and not yet challenged by the petitioner. The court held it could not grant a mandamus to set aside a long-standing notice or re-open issues of fact, and observed the petitioner has an alternate efficacious remedy under the Income Tax Act to challenge the assessment; accordingly the writ was not retained for adjudication.</description>
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      <title>2025 (10) TMI 1113 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780317</link>
      <description>The HC dismissed the writ petition as infructuous, noting absence of the section 148 notice copy and that a final assessment order dated 31.12.2009 had already been passed and not yet challenged by the petitioner. The court held it could not grant a mandamus to set aside a long-standing notice or re-open issues of fact, and observed the petitioner has an alternate efficacious remedy under the Income Tax Act to challenge the assessment; accordingly the writ was not retained for adjudication.</description>
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