Appeal allowed, order set aside. Assessing authority to review. Assessee can raise contentions. No costs awarded.

The SC allowed the appeal, setting aside the order under appeal. The matter will now be considered by the assessing authority, and the assessee can raise all available contentions. No costs were awarded.

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The Supreme Court allowed the appeal, setting aside the order under appeal. The matter will now be considered by the assessing authority, and the assessee can raise all available contentions. No costs were awarded.

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