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    <description>Faceless assessments remain subject to writ review where authenticated taxpayer replies are ignored and procedural safeguards deny a meaningful hearing, notwithstanding a statutory appeal filed to preserve limitation. Hash-value acknowledgements authenticate responses, and disregarding replies to information and show-cause notices breaches principles of natural justice. A show-cause period effectively limited to two working days rather than the prescribed seven days, coupled with failure to reschedule a notified failed video-conference hearing, invalidates the assessment. Fresh assessment should recommence from the show-cause stage after considering replies and providing further opportunity and an effective personal hearing before any adverse determination.</description>
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      <description>Faceless assessments remain subject to writ review where authenticated taxpayer replies are ignored and procedural safeguards deny a meaningful hearing, notwithstanding a statutory appeal filed to preserve limitation. Hash-value acknowledgements authenticate responses, and disregarding replies to information and show-cause notices breaches principles of natural justice. A show-cause period effectively limited to two working days rather than the prescribed seven days, coupled with failure to reschedule a notified failed video-conference hearing, invalidates the assessment. Fresh assessment should recommence from the show-cause stage after considering replies and providing further opportunity and an effective personal hearing before any adverse determination.</description>
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