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    <description>The court set aside the Ext.P10 order rejecting the application under Section 119 (2) (b) of the Income Tax Act for the assessment year 2008-09, condoning the delay in filing the return due to severe financial crises, business closure, legal issues, and health problems. The assessing officer was directed to promptly finalize the assessment based on the return filed for the year 2008-09 within three months from the judgment.</description>
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