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    <description>The HC quashed the impugned order and notice issued under Sections 148 and 148A(d) of the Income Tax Act, 1961, deeming them illogical and unsupported by evidence. The HC directed the AO to disclose details of alleged losses and ensure a personal hearing for the petitioner before issuing a new order, preserving all parties&#039; rights and contentions.</description>
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