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    <description>An assessment order passed without affording the petitioner a proper opportunity to file a reply and be heard was found to violate the principles of natural justice, so it was set aside and remanded for fresh consideration. Once that foundational order was quashed, the consequential bank attachment could not survive independently and was treated as ceased in effect. The bank attachment was lifted and the bank account was directed to be defreezed pending fresh adjudication with a hearing.</description>
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