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    <description>The High Court held that setting aside an assessment order for defective service does not nullify the show cause notice. The Court emphasized the importance of proper service of notices and directed the Assessing Officer to proceed afresh from the stage of service. The matter was remitted for reevaluation based on correct procedures, highlighting the significance of adhering to legal processes in maintaining the integrity of the assessment process.</description>
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      <description>The High Court held that setting aside an assessment order for defective service does not nullify the show cause notice. The Court emphasized the importance of proper service of notices and directed the Assessing Officer to proceed afresh from the stage of service. The matter was remitted for reevaluation based on correct procedures, highlighting the significance of adhering to legal processes in maintaining the integrity of the assessment process.</description>
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