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    <description>The court declined to entertain the petitioner&#039;s challenge to the assessment order, noting the availability of a statutory remedy for appeal. However, due to the petitioner&#039;s court appearance conflicting with an Income Tax Officer hearing, the court allowed the petitioner to respond to a penalty notice and appear on a rescheduled date. The Assessing Officer agreed to this arrangement, resulting in the disposal of the petition. Additionally, the court granted exemption in a separate application, subject to all just exceptions, and disposed of the matter.</description>
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      <description>The court declined to entertain the petitioner&#039;s challenge to the assessment order, noting the availability of a statutory remedy for appeal. However, due to the petitioner&#039;s court appearance conflicting with an Income Tax Officer hearing, the court allowed the petitioner to respond to a penalty notice and appear on a rescheduled date. The Assessing Officer agreed to this arrangement, resulting in the disposal of the petition. Additionally, the court granted exemption in a separate application, subject to all just exceptions, and disposed of the matter.</description>
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