Draft assessment order service objection left open, with additional grounds permitted and coercive action stayed pending appeals.

The objection concerning non-service of the draft assessment order under section 144C(1) was not decided on merits. Liberty was granted to raise additional grounds in the pending appeals, with timelines fixed for filing and disposal. A personal hearing with prior notice was directed before any order, and coercive action was stayed until the stipulated date. The writ petitions were disposed of on that basis, leaving the statutory objection open for consideration in the appeals.

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Issues: Whether the objection regarding non-service of the draft assessment order under section 144C(1) could be pursued in the pending appeals, and whether interim protection and hearing directions were warranted pending disposal of those appeals.

Outcome: No final adjudication was made on the merits of the statutory objection. Liberty was granted to raise additional grounds in the appeals, time was fixed for their filing and disposal, personal hearing with prior notice was directed before any order, coercive action was stayed until the stipulated date, and the writ petitions were disposed of.

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