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2022 (3) TMI 1598 - CALCUTTA HIGH COURTValidity of Reopening of assessment - petitioner has challenged the impugned notice u/s 148 as it did comply with the formalities under the newly introduced amended Section 148A - violation of principles of natural justice - Preliminary jurisdictional objection rejected and order passed - HELD THAT:- Since the issue involved, prima facie, has been settled by this Court and different High Courts in favour of the Assessee/petitioner, find petitioner has been able to make out a case for entertaining this writ petition and prima facie for an interim order. Considering the facts and circumstances as appears from record, the impugned assessment order is stayed for a period of 12 weeks from date or until further order whichever is earlier.
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