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The HC quashed and set aside the impugned assessment order premised on alleged failure to deduct TDS under s.194Q and disallowance under s.40(a)(ia), holding that the Faceless Assessment Unit issued an ILDP and passed the assessment without considering the petitioner's detailed reply dated 08.03.2025, thereby breaching principles of natural justice. The matter is remitted to the respondent Faceless Assessment Unit for a de novo assessment, directing that the petitioner's reply be considered on merits and that an opportunity of hearing be afforded as per s.144B if requested. The reassessment exercise must be completed within twelve weeks from receipt of this order.