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    <description>Meaningful opportunity to respond to a show-cause notice requires that the personal hearing be scheduled after expiry of the permitted time for filing a reply. Fixing the hearing before that deadline denies the assessee an effective opportunity of hearing and breaches principles of natural justice. The assessment and appellate orders were quashed, and the proceedings were directed to recommence from the show-cause-notice stage after allowing a reply and a proper personal hearing.</description>
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