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    <description>The Court found a breach of natural justice principles in the assessment order due to non-service of notice and order on the Assessee. The matter was remanded to the Assessing Authority for a proper hearing on penalty imposition, emphasizing the Assessee&#039;s right to be heard. The Court highlighted the importance of timely service of notices and the requirement of a fair hearing before imposing penalties. The Assessee was directed to appear before the Authority for further proceedings, ensuring procedural fairness in the assessment process.</description>
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