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    <title>2021 (7) TMI 228 - PATNA HIGH COURT</title>
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    <description>The High Court quashed the assessment order and consequential notice, citing lack of reasoning and violation of natural justice. The petitioner was directed to make a deposit for appeal, with the bank account being unfrozen. Cooperation with the Assessing Officer was mandated, emphasizing a fair process and timely decision within two months. Parties were granted liberty to pursue remedies promptly. The judgment encouraged expedited resolution, digital proceedings, and concluded by disposing of the petition and related applications.</description>
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      <description>The High Court quashed the assessment order and consequential notice, citing lack of reasoning and violation of natural justice. The petitioner was directed to make a deposit for appeal, with the bank account being unfrozen. Cooperation with the Assessing Officer was mandated, emphasizing a fair process and timely decision within two months. Parties were granted liberty to pursue remedies promptly. The judgment encouraged expedited resolution, digital proceedings, and concluded by disposing of the petition and related applications.</description>
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