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    <description>The HC found merit in the petitioner&#039;s challenge against the Assistant Commissioner&#039;s assessment orders. The court ruled that the orders were passed without proper jurisdiction, violated natural justice principles, and lacked reasoned decision-making. The HC quashed the assessment orders and directed a fresh hearing, emphasizing procedural fairness and the need for transparent administrative actions.</description>
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      <description>The HC found merit in the petitioner&#039;s challenge against the Assistant Commissioner&#039;s assessment orders. The court ruled that the orders were passed without proper jurisdiction, violated natural justice principles, and lacked reasoned decision-making. The HC quashed the assessment orders and directed a fresh hearing, emphasizing procedural fairness and the need for transparent administrative actions.</description>
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