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    <description>The court allowed the petitioner to have a pre-decisional consultative hearing with the Assessing Authority after challenging a show cause notice due to procedural irregularities. The court clarified the necessity of consultation with the Assessing Officer rather than the Audit Commissioner, setting aside a paragraph in the notice. The petitioner was granted the opportunity to file objections within two weeks, and the Assessing Officer was directed to complete the proceedings after hearing the petitioner. The writ petition was disposed of without costs, ensuring a fair assessment process for the petitioner.</description>
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