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The Gujarat High Court quashed an assessment order made by the income tax authorities without granting the petitioner an opportunity to be heard. The court found that the show cause notice cum draft.

Dineshkumar chhaganbhai nandaniKaran sanghaniVipulm pancholiGujarat high courtHigh courtAssessment yearIncome tax actIncome tax officerAssistant commissionerIncome taxJustices vipulm pancholiStanding counselAdvocate karan sanghani