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2023 (2) TMI 1271 - CALCUTTA HIGH COURTValidity of impugned order u/s 147/263 - violation of principle of natural justice by not allowing the assessee petitioner to have access/inspection of some inspection report on which the AO concerned has relied while passing the impugned reassessment order which is an admitted position - HELD THAT:- This is the issue of such a nature it can be adjudicated by the appellate authority since the impugned order is an appellable order. Petitioner shall file appeal against the impugned assessment order within a period of two weeks from date. Petitioner shall make payment of 10% of the disputed tax within a period of ten days. If petitioner files the document before the AO concerned relating to filing of appeal and deposit of the amount of tax as per the order of this Court, in that event the assessing officer concerned shall not take any coercive action against the petitioner till the disposal of the appeal to be filed. If petitioner files the appeal within the time stipulated herein the appellate authority concerned shall expedite the appeal and dispose of the same not beyond the period of six months from date without being influenced by any observation made in this writ petition.
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