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    <title>1983 (5) TMI 50 - ITAT CALCUTTA</title>
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    <description>The Tribunal partially allowed the appeal, upholding the validity of the assessment order under section 143(3) of the Income-tax Act, 1961. It confirmed that the Income Tax Officer had determined the tax payable by the assessee on separate sheets, complying with section 143(3)(a). The Tribunal clarified its jurisdiction to rehear the assessee&#039;s appeal and applied section 292B to cure the defect in the assessment order, ultimately ruling that the assessment made by the ITO was valid despite the omission of forwarding the tax determination part to the assessee.</description>
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    <pubDate>Mon, 09 May 1983 00:00:00 +0530</pubDate>
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      <title>1983 (5) TMI 50 - ITAT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=59744</link>
      <description>The Tribunal partially allowed the appeal, upholding the validity of the assessment order under section 143(3) of the Income-tax Act, 1961. It confirmed that the Income Tax Officer had determined the tax payable by the assessee on separate sheets, complying with section 143(3)(a). The Tribunal clarified its jurisdiction to rehear the assessee&#039;s appeal and applied section 292B to cure the defect in the assessment order, ultimately ruling that the assessment made by the ITO was valid despite the omission of forwarding the tax determination part to the assessee.</description>
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      <pubDate>Mon, 09 May 1983 00:00:00 +0530</pubDate>
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