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2023 (1) TMI 686 - TRIPURA HIGH COURTValidity of assessment order - proper perusal/checking of records not done - non-application of mind in passing the impugned order - violation of principles of natural justice - HELD THAT:- The Commissioner of Taxes, respondent No.2, has not properly appreciated the documents on record and could have more vigilant while passing the order and as such, it would be appropriate to remand the matter back for fresh consideration. Petition allowed by way of remand.
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