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    <description>The court allowed the revision of the assessment order based on post-assessment submissions, citing the application of principles from a previous judgment. It criticized the assessing authority for disregarding a superior court judgment without proper justification. The court set aside the original order and directed a fresh assessment based on the petitioner&#039;s submissions, emphasizing the importance of adhering to legal principles and respecting superior court judgments.</description>
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      <description>The court allowed the revision of the assessment order based on post-assessment submissions, citing the application of principles from a previous judgment. It criticized the assessing authority for disregarding a superior court judgment without proper justification. The court set aside the original order and directed a fresh assessment based on the petitioner&#039;s submissions, emphasizing the importance of adhering to legal principles and respecting superior court judgments.</description>
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