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    <description>The court upheld the best judgment assessment order for the assessment year 2020-21, rejecting the petitioner&#039;s challenge based on non-receipt of the draft assessment order and alleged violation of natural justice principles. Despite the petitioner&#039;s financial difficulties, the court granted time for filing a Statutory Appeal, emphasizing procedural fairness. The Writ Petition was disposed of with directions for filing the appeal within four weeks, ensuring the petitioner&#039;s right to appeal while maintaining legal standards and fairness in the process before the Statutory Appellate Authority.</description>
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