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2016 (4) TMI 256 - CALCUTTA HIGH COURT

2016 (4) TMI 256 - CALCUTTA HIGH COURT - TMI - Notice under Section 245 - Held that:- Since the primary basis for adjustment is a notice under Section 245 of the Act and the Department cannot demonstrate that such notice was issued to the petitioner, the purported adjustment sought to be made stands set aside. - WP No. 1176 of 2015 - Dated:- 22-3-2016 - Sanjib Banerjee, J. For the Appellant : Mr. A. Sengupta, Adv. Ms. Sharmistha Ghosh, Adv. and Mr. S. Bhattacharya, Adv For the Respondent : Mr. P .....

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contemporaneously served on the Department. On October 8, 2015 the Department was required to file a report in the form of an affidavit. Such report was filed, but the same was found to be sketchy, without particulars and without any documents being appended thereto. When this petition was taken up on February 17, 2016, the report was found to be unsatisfactory and an affidavit-in-opposition was called for within a fortnight. The matter was taken up four weeks later and the belated affidavit of .....

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