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    <description>An assessment order confirming tax, interest and penalties for the 2019-2020 period was found to overlap prima facie with a later assessment order covering the same period and identical issues, where the demand had been dropped. Because the impugned demand had been confirmed on the basis of non-response to the show cause notice, the matter was not finally sustained. The petitioner was directed to file a reply treating the impugned order as an addendum, and the respondent was required to reconsider the matter on merits and pass a fresh order.</description>
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      <description>An assessment order confirming tax, interest and penalties for the 2019-2020 period was found to overlap prima facie with a later assessment order covering the same period and identical issues, where the demand had been dropped. Because the impugned demand had been confirmed on the basis of non-response to the show cause notice, the matter was not finally sustained. The petitioner was directed to file a reply treating the impugned order as an addendum, and the respondent was required to reconsider the matter on merits and pass a fresh order.</description>
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