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2023 (5) TMI 1225 - CALCUTTA HIGH COURTReopening of assessment - validity of order passed u/s 148A(d) - reopening on new set of facts - giving less than three days time to the assessee to respond - typographical errors in the order dated 4th May, 2023 [2023 (5) TMI 1115 - CALCUTTA HIGH COURT] HELD THAT:- In paragraph 7 of the said order, the date shall be mentioned “21.03.2022” instead of “27.03.2022”. In paragraph 8 of the said order, the date shall be mentioned “20.03.2023” instead of “23.02.2023”. In paragraph 14 at page 5 of the said order, the words “fifteen days” shall be mentioned instead of the words “ten days”. Let the said corrections be carried out and this order shall form part of the order dated 4th May, 2023. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.
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