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    <description>The court directed the respondents to file counter affidavits within three days, warning of possible exemplary costs for non-compliance. The case was scheduled for a fresh hearing, with proceedings related to the notice under Section 148 for Assessment Year 2018-19 stayed until the next hearing. The judgment stressed the necessity of due process and proper grounds for issuing notices under Section 148A, emphasizing fairness and adherence to legal procedures in tax assessments.</description>
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      <description>The court directed the respondents to file counter affidavits within three days, warning of possible exemplary costs for non-compliance. The case was scheduled for a fresh hearing, with proceedings related to the notice under Section 148 for Assessment Year 2018-19 stayed until the next hearing. The judgment stressed the necessity of due process and proper grounds for issuing notices under Section 148A, emphasizing fairness and adherence to legal procedures in tax assessments.</description>
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