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    <title>2026 (6) TMI 1191 - CALCUTTA HIGH COURT</title>
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    <description>The text concerns a challenge to the validity of an order under section 148A, where the petitioner complained that a request for personal hearing made in reply to the show-cause notices was not considered. The respondent objected that the writ petition was premature because the assessing officer had not yet passed a conclusive assessment order. It also relied on authority suggesting that where the grievance is on merits, the issue should be raised before the assessing officer in the reassessment proceedings, and that statutory remedies exist for rectifying factual or legal errors within jurisdiction. The matter was adjourned at the petitioner&#039;s request for time to consider the cited judgment.</description>
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      <description>The text concerns a challenge to the validity of an order under section 148A, where the petitioner complained that a request for personal hearing made in reply to the show-cause notices was not considered. The respondent objected that the writ petition was premature because the assessing officer had not yet passed a conclusive assessment order. It also relied on authority suggesting that where the grievance is on merits, the issue should be raised before the assessing officer in the reassessment proceedings, and that statutory remedies exist for rectifying factual or legal errors within jurisdiction. The matter was adjourned at the petitioner&#039;s request for time to consider the cited judgment.</description>
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