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    <description>The HC quashed and set aside the assessment order and demand notice issued under section 144(b) due to failure to provide the assessee an opportunity of hearing. The court found no proof that the notice was received by the assessee. The revenue was directed to serve a fresh notice via email before proceeding further.</description>
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      <description>The HC quashed and set aside the assessment order and demand notice issued under section 144(b) due to failure to provide the assessee an opportunity of hearing. The court found no proof that the notice was received by the assessee. The revenue was directed to serve a fresh notice via email before proceeding further.</description>
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