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    <description>The Court set aside the assessment order and penalty proceedings due to the violation of the principle of natural justice in assessment proceedings under the Income Tax Act, 1961. The matter was remanded for a fresh assessment order, with directions to ensure proper notice service to the petitioner&#039;s chartered accountant. The Court emphasized expeditious completion of the assessment without unnecessary adjournments and disposed of the writ petition accordingly (WPA No.12201 of 2021).</description>
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