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    <description>The High Court set aside the impugned notice and orders due to the acknowledged violation of the right to a fair hearing in passing orders under sections 147, 148, and 148A(d) of the Income Tax Act, 1961 for Assessment Year 2014-15. The matter was remanded to the Assessing Officer for fresh orders, emphasizing the necessity of affording a fair opportunity for the petitioner or their authorized representative to be heard, ensuring compliance with principles of natural justice in the proceedings.</description>
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