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HC quashed the original tax assessment order and directed the Deputy Commissioner to provide a hearing and issue a reasoned order considering the taxpayer's reply. The court held that the show cause notice remained valid and proceedings could continue beyond three months. The statutory provision under Section 75(3) allows issuance of remand orders within two years from the original order's communication. The challenge to the Section 74(5) notice was deemed without merit, resulting in the petition's dismissal with no substantial legal grounds supporting the taxpayer's contention.
HC quashed the original tax assessment order and directed the Deputy Commissioner to provide a hearing and issue a reasoned order considering the taxpayer's reply. The court held that the show cause notice remained valid and proceedings could continue beyond three months. The statutory provision under Section 75(3) allows issuance of remand orders within two years from the original order's communication. The challenge to the Section 74(5) notice was deemed without merit, resulting in the petition's dismissal with no substantial legal grounds supporting the taxpayer's contention.
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