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    <description>The writ petitions were allowed, quashing the impugned orders and directing the Appellate Authority to rehear the matter and make appropriate decisions in line with the law. The judgment highlighted legal flaws in the Authority&#039;s decision-making process, emphasizing adherence to established legal precedents and proper consideration of facts and applicable laws in interim stay applications. It stressed that coercive measures should not be taken by the Assessing Officer until applications are heard and decided upon.</description>
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