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    <description>The Court set aside the final assessment order for the Assessment Year 2018-19 issued under the Income Tax Act, 1961, as it was passed without following the necessary procedural requirements of issuing a show cause notice and a draft assessment order. The Respondent was directed to issue a show cause notice within four weeks and proceed in accordance with the law. The Court did not comment on the merit of the controversy, leaving the rights and contentions of all parties open for further proceedings.</description>
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