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      <description>The Court disposed of the appeals by accepting undertakings from both parties. The appellants were granted inspection of relevant records within four weeks, and the Assessing Officer was directed to pass a reasoned order within two months after the inspection, considering all contentions without influence from previous orders. The Court emphasized procedural fairness and natural justice, refraining from expressing opinions on jurisdiction or merits, allowing all contentions to be raised before the officer.</description>
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