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    <description>The court allowed the petitioner&#039;s application for exemption from court-fee and affidavit filing, subject to compliance within a specified time frame. It accepted jurisdiction in the matter of an assessment order under the Income Tax Act to expedite proceedings. The court quashed the assessment order, demand notice, and penalty proceedings due to a breach of natural justice, granting an opportunity for a fresh assessment order with a virtual hearing and specific procedural guidelines. The writ petition was allowed, ensuring a fair assessment process in compliance with legal principles.</description>
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