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    <title>2025 (2) TMI 91 - ORISSA HIGH COURT</title>
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    <description>The HC dismissed the writ petition, finding no merit in the petitioner&#039;s claims regarding the non-provision of a draft assessment order under section 144B, the sequence of notices under sections 143(2) and 142(1), and the alleged violation of natural justice principles. The Court held that the procedural requirements under the Income Tax Act and the Faceless Assessment Scheme were adhered to, and the petitioner was given sufficient opportunity to present their case. The petitioner was advised to consider a statutory appeal, with an option to seek exclusion of time spent on the writ petition.</description>
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      <description>The HC dismissed the writ petition, finding no merit in the petitioner&#039;s claims regarding the non-provision of a draft assessment order under section 144B, the sequence of notices under sections 143(2) and 142(1), and the alleged violation of natural justice principles. The Court held that the procedural requirements under the Income Tax Act and the Faceless Assessment Scheme were adhered to, and the petitioner was given sufficient opportunity to present their case. The petitioner was advised to consider a statutory appeal, with an option to seek exclusion of time spent on the writ petition.</description>
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