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    <description>HC permitted the petitioner to withdraw the writ petition with liberty to pursue appropriate proceedings, noting the assessment order has been framed; all rights and contentions of the petitioner are kept open for consideration in those proceedings. The court addressed delay in filing the appeal by allowing withdrawal rather than deciding merits, preserving the petitioner&#039;s ability to raise contestations in any statutory or appellate forum subject to applicable law and limitations.</description>
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      <description>HC permitted the petitioner to withdraw the writ petition with liberty to pursue appropriate proceedings, noting the assessment order has been framed; all rights and contentions of the petitioner are kept open for consideration in those proceedings. The court addressed delay in filing the appeal by allowing withdrawal rather than deciding merits, preserving the petitioner&#039;s ability to raise contestations in any statutory or appellate forum subject to applicable law and limitations.</description>
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