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    <description>The court dismissed the petitioner&#039;s challenge to the assessment order, finding no denial of a reasonable opportunity to be heard. The assessment was based on findings of tax evasion during search and seizure operations, justifying penalty notices issued. The court advised the petitioner to pursue the statutory remedy under the IT Act before the Appellate Authority within 60 days, ensuring consideration on merits without dismissal for limitation reasons if all statutory requirements are fulfilled.</description>
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      <description>The court dismissed the petitioner&#039;s challenge to the assessment order, finding no denial of a reasonable opportunity to be heard. The assessment was based on findings of tax evasion during search and seizure operations, justifying penalty notices issued. The court advised the petitioner to pursue the statutory remedy under the IT Act before the Appellate Authority within 60 days, ensuring consideration on merits without dismissal for limitation reasons if all statutory requirements are fulfilled.</description>
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