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<h1>High Court sets aside assessment order under rule 41(5) for lack of notice, remands for fresh assessment. (5)</h1> The High Court set aside the assessment order of the assessee under rule 41(5) of the U.P. Sales Tax Rules due to lack of notice. The case was remanded ... - The assessee was assessed under rule 41(5) of the U.P. Sales Tax Rules without being given notice, leading to the order being set aside by the High Court. The case was remanded for a fresh assessment after providing notice to the assessee. The petition was allowed. (Case: 1986 (7) TMI 364 - ALLAHABAD HIGH COURT)