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    <description>The court set aside the orders holding the non-executive director liable for tax arrears due to breaches of natural justice and lack of reasons. The matter was remanded for fresh consideration, with instructions for the petitioner to be given access to relevant reports and records, and granted a personal hearing. The court emphasized the importance of procedural fairness and reasoned decision-making, directing the Income Tax Officer to adhere to these principles in any new order.</description>
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