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    <description>The HC disposed of the writ petition, directing the Assessing Officer to issue a speaking assessment order, considering issues raised about prior assessments involving similar aspects. The court upheld the validity of the notice under Section 148A(b) of the IT Act, as the limitation for the relevant year had not expired. The parties were instructed to proceed based on the digitally signed order, concluding the matter.</description>
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      <description>The HC disposed of the writ petition, directing the Assessing Officer to issue a speaking assessment order, considering issues raised about prior assessments involving similar aspects. The court upheld the validity of the notice under Section 148A(b) of the IT Act, as the limitation for the relevant year had not expired. The parties were instructed to proceed based on the digitally signed order, concluding the matter.</description>
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