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    <description>The court allowed the petition, setting aside the assessment order and recovery notice for A.Y. 2017-18. It remitted the matter back to the respondents for reconsideration, emphasizing the necessity of adhering to legal procedures and ensuring compliance with statutory requirements. The court highlighted the importance of providing the petitioner with opportunities to respond and participate, thus addressing the violation of natural justice and procedural irregularities in the assessment process.</description>
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