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    <description>Where ex parte proceedings had concluded but factual inquiry and evidence remained necessary, the note advises restoring the matter to the Assessing Officer for fresh adjudication to secure substantial justice; limited interim relief is prescribed by directing release of a specific bank account to enable business operations while other attachments continue; the stay application is treated as infructuous and dismissed; costs are to be imposed on the taxpayer for non-cooperation; the appeal is recorded as allowed for statistical purposes.</description>
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