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    <description>The HC set aside the order passed under section 148A(3) and the notice issued under section 148 and remanded the matter to the Assessing Officer for fresh consideration. The court noted the Revenue would not dispute that the taxpayer&#039;s replies were not considered, and directed the AO to pass a reasoned order after hearing the taxpayer or its authorized representative at a notified date and time.</description>
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      <description>The HC set aside the order passed under section 148A(3) and the notice issued under section 148 and remanded the matter to the Assessing Officer for fresh consideration. The court noted the Revenue would not dispute that the taxpayer&#039;s replies were not considered, and directed the AO to pass a reasoned order after hearing the taxpayer or its authorized representative at a notified date and time.</description>
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