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of Assessment u/s 143(3) r.w.s. 144-B - gross violation of principles of natural justice - In case of Companies registered under the Companies Act or other financial institutions, they would have a large team of legal experts to assess and who can appear before the Assessing Officer or who can furnish details, as called for by the Assessing Officer. This may not be a case, when it comes to an individual-assessee. - Order quashed - Matter restored back - HC
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