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    <description>The court allowed the writ petition, setting aside the impugned order and directing further review by the Assessing Officer. The petitioner&#039;s concerns regarding notice under Section 148 A (a) of the IT Act, failure to consider replies, source of transactions, timeliness of orders, and compliance with natural justice were addressed. The judgment emphasized additional submissions, a personal hearing, and reassessment by the Assessing Officer to ensure procedural compliance and fairness in the evaluation.</description>
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