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    <description>The court set aside the assessment order for the assessment year 2018-2019 due to the assessing officer&#039;s failure to consider the petitioner&#039;s request for an extension of time to respond to the show cause notice. The court directed the assessing officer to pass a fresh assessment order after granting the petitioner an opportunity to respond adequately to the notice. The petitioner was instructed to promptly file a response, with a personal hearing via video conferencing facilitated by the assessing officer.</description>
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