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    <description>The High Court set aside the order under section 269UD(1) of the Income-tax Act, remitting the matter back for fresh consideration in accordance with the apex court&#039;s directions in C.B. Gautam&#039;s case. The acquisition was deemed non-final, with possession restored to the petitioner. The court emphasized adherence to principles of natural justice and consequences of Revenue&#039;s failure to pass an order within the statutory period.</description>
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