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    <description>The High Court allowed the petitions, quashing the impugned order. The respondent was not precluded from issuing a fresh notice of rectification, providing an opportunity for the petitioner to be heard and present material supporting exemptions and benefits before a new order is passed in accordance with the law.</description>
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      <description>The High Court allowed the petitions, quashing the impugned order. The respondent was not precluded from issuing a fresh notice of rectification, providing an opportunity for the petitioner to be heard and present material supporting exemptions and benefits before a new order is passed in accordance with the law.</description>
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