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    <description>The court directed the Income Tax Department to decide on the pending rectification application within 45 days, suspending the demands for the assessment years 2012-13 and 2013-14 until then. The petitioner was granted the liberty to challenge the decision if needed. The court intervened to ensure a timely resolution, acknowledging the petitioner&#039;s grievances and discrepancies in the assessment process. The decision aimed to provide relief by allowing the rectification process to proceed and addressing the issues raised by the petitioner.</description>
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      <description>The court directed the Income Tax Department to decide on the pending rectification application within 45 days, suspending the demands for the assessment years 2012-13 and 2013-14 until then. The petitioner was granted the liberty to challenge the decision if needed. The court intervened to ensure a timely resolution, acknowledging the petitioner&#039;s grievances and discrepancies in the assessment process. The decision aimed to provide relief by allowing the rectification process to proceed and addressing the issues raised by the petitioner.</description>
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