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    <description>The High Court set aside the impugned assessment order due to violations of natural justice and the Faceless Assessment procedure under the Income Tax Act. The Court allowed the petition, remanding the matter back to the Assessing Officer for compliance with prescribed procedures within 12 weeks. The decision highlighted the importance of procedural fairness and adherence to statutory requirements in such assessments, without delving into the merits of the case.</description>
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