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    <description>The Court set aside the order due to a breach of natural justice and remanded the matter to the Assessing Officer for fresh disposal after considering the petitioner&#039;s reply and granting a personal hearing. The Court emphasized that the availability of an alternative remedy does not bar the exercise of writ jurisdiction in cases of serious flaws in decision-making or breach of natural justice. The petitioner was directed to appear for a personal hearing, and all contentions were kept open for consideration by the Assessing Officer in line with Tribunal&#039;s directions.</description>
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