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    <description>The court allowed the petitioner to withdraw the application under Section 144A and instructed them to engage directly with the Assessing Officer for assessment proceedings. The order issued by the first respondent was set aside, granting the petitioner the opportunity to address all issues independently with the Assessing Officer for a comprehensive assessment process.</description>
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      <description>The court allowed the petitioner to withdraw the application under Section 144A and instructed them to engage directly with the Assessing Officer for assessment proceedings. The order issued by the first respondent was set aside, granting the petitioner the opportunity to address all issues independently with the Assessing Officer for a comprehensive assessment process.</description>
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