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    <description>The HC ruled in favor of the petitioner, setting aside the impugned notice and order under Sections 148 and 148A(d) of the Income Tax Act. The matter was remanded to the Assessing Officer, directing them to grant the petitioner an opportunity for a hearing, ensuring compliance with the procedural requirements of the Act.</description>
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      <description>The HC ruled in favor of the petitioner, setting aside the impugned notice and order under Sections 148 and 148A(d) of the Income Tax Act. The matter was remanded to the Assessing Officer, directing them to grant the petitioner an opportunity for a hearing, ensuring compliance with the procedural requirements of the Act.</description>
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