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of Validity of Show Cause Notice and the consequential order of assessment - The High Court found merit in the petitioner's arguments regarding the invalidity of the show cause notice, improper service of the assessment order, misidentification of a bank account, and pre-determined decision-making by the respondent. Citing relevant legal precedents, the court emphasized the importance of procedural fairness and adherence to legal requirements in such matters. Consequently, the court set aside the impugned order and directed the petitioner to submit objections within a specified timeframe. Failure to do so would result in the restoration of the assessment order.
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