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    <description>The Court allowed the petitioner to challenge any subsequent order and present all pleas before the appropriate authority concerning the draft assessment order under Section 144C (1) of the Income Tax Act for the assessment year 2016-17, emphasizing the importance of due process and the right to challenge decisions affecting the petitioner&#039;s interests adversely.</description>
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      <description>The Court allowed the petitioner to challenge any subsequent order and present all pleas before the appropriate authority concerning the draft assessment order under Section 144C (1) of the Income Tax Act for the assessment year 2016-17, emphasizing the importance of due process and the right to challenge decisions affecting the petitioner&#039;s interests adversely.</description>
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