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    <description>Reassessment notice validity under the Income-tax Act turns on compliance with principles of natural justice, including furnishing legible underlying material and allowing reasonable time to respond before an order is made on prima facie income escapement. Writ jurisdiction may extend to review of reassessment notices and related orders where procedural fairness is challenged. The Supreme Court declined to interfere with the High Court judgment and dismissed the special leave petition.</description>
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