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The present special leave petition is dismissed with liberty to file a petition assailing the same order afresh.

Assessment Order –—-- The petitioner challenged the assessment order dated 18.07.2022. The High Court observed that against the impugned order, the petitioner has an effective alternative remedy of appeal.

Held that:- The Hon’ble Court dismissed the present special leave petition with liberty to file a petition assailing the same order afresh.

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