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    <description>The Court set aside the impugned order passed under Section 147 of the Income Tax Act, 1961 for the assessment year 2018-19 due to non-compliance with Section 144B(6)(vii) which mandates providing an opportunity of hearing. The matter was remanded back to the assessing officer for a fresh order ensuring compliance within three months. The writ petition, numbered as WPO 890 of 2023, was disposed of with these directions.</description>
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