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      <description>The court ruled in favor of the petitioner, quashing the assessment order and appeal decision due to non-compliance with principles of natural justice. The Assessing Officer was directed to review the rectification application, potentially rendering the existing appeal moot. If rectification is denied, the petitioner can pursue the appeal with a provision for a personal hearing. The Appellate Authority was instructed to issue a new reasoned order. The judgment applied broadly to similar cases, and no costs were awarded.</description>
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