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    <description>The court set aside the best judgment assessment for the petitioner, an Income-tax assessee, for the years 1996-97 to 2001-02. The petitioner was granted the opportunity to file returns and explain income and seized property documents following challenges in obtaining necessary information. The court directed the petitioner to file returns within a month and instructed the assessing authority to conclude the case within three months, maintaining the status quo on seized articles.</description>
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      <description>The court set aside the best judgment assessment for the petitioner, an Income-tax assessee, for the years 1996-97 to 2001-02. The petitioner was granted the opportunity to file returns and explain income and seized property documents following challenges in obtaining necessary information. The court directed the petitioner to file returns within a month and instructed the assessing authority to conclude the case within three months, maintaining the status quo on seized articles.</description>
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