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    <description>The Court found a violation of natural justice in the respondent authority&#039;s actions regarding a notice under Section 148A(b) of the Act for Assessment Year 2018-19. The Court emphasized the importance of providing sufficient time for objections and quashed the assessment order. The case underscores the duty of adjudicating authorities to offer reasonable opportunities to parties and stresses the need for procedural fairness, transparency, and respect for parties&#039; rights in administrative and quasi-judicial proceedings.</description>
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