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    <description>The court found that the denial of a personal hearing to the petitioner violated principles of natural justice. The assessment order and consequential tax demands were quashed and set aside. The matter was remanded to the Assessing Officer for a new assessment with a personal hearing granted to the petitioner via video conferencing. The court emphasized the importance of transparency and accountability in the faceless assessment regime.</description>
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      <description>The court found that the denial of a personal hearing to the petitioner violated principles of natural justice. The assessment order and consequential tax demands were quashed and set aside. The matter was remanded to the Assessing Officer for a new assessment with a personal hearing granted to the petitioner via video conferencing. The court emphasized the importance of transparency and accountability in the faceless assessment regime.</description>
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