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    <description>An order founded on a show-cause notice and an earlier consequential order that had already been quashed could not survive judicial scrutiny. Once the foundational notice and the prior order ceased to exist in law, the subsequent order lacked legal support and was unsustainable. The court therefore set aside the impugned order in favour of the assessee, while preserving the respondents&#039; liberty to take fresh action in accordance with law.</description>
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