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    <description>HC held the reassessment order unsustainable for breach of natural justice because the taxpayer&#039;s reply and attachments were not examined. The impugned assessment order was set aside and remitted for reconsideration from the stage of the reply to the show-cause notice/draft assessment order. The tax authority must enable uploading of the reply and attachments; the taxpayer must upload its reply within two weeks of receiving the order. On receipt, the authority shall afford a reasonable opportunity, including a personal hearing via video conference, and pass a fresh order within three months.</description>
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