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    <description>The court set aside the assessment order for the assessment year 2019-20 due to a violation of natural justice as the petitioner was not granted a personal hearing despite submitting a detailed reply. The court emphasized the importance of granting a hearing when facts are disputed and directed the respondent to schedule a fresh date for a personal hearing and proceed with the assessment in compliance with the law. The writ petition was allowed, providing relief to the petitioner.</description>
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