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    <description>The court declined to entertain the petition challenging the assessment order but directed the Commissioner (Appeals) to expedite the pending appeal. It emphasized the need for revenue authorities to follow legal precedents and ordered no coercive recovery until the appeal was decided. The court criticized the Assessing Officer for not justifying the departure from previous assessments and highlighted the importance of maintaining judicial discipline in tax assessments by following higher appellate authorities&#039; decisions.</description>
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