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    <description>A pending rectification application that had been received but remained undisposed of entitled the appellant to a direction for expeditious disposal rather than any final determination of the assessment merits. The grievance was limited to non-disposal of the rectification request, so the court directed that the application be heard and decided promptly after giving the appellant an opportunity of hearing. Liberty was also granted to re-submit the application. The ruling is confined to securing consideration of the pending rectification application and does not decide the substantive tax dispute.</description>
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      <description>A pending rectification application that had been received but remained undisposed of entitled the appellant to a direction for expeditious disposal rather than any final determination of the assessment merits. The grievance was limited to non-disposal of the rectification request, so the court directed that the application be heard and decided promptly after giving the appellant an opportunity of hearing. Liberty was also granted to re-submit the application. The ruling is confined to securing consideration of the pending rectification application and does not decide the substantive tax dispute.</description>
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