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    <description>A writ petition seeking extension of the due date for filing income-tax returns in tax-audit cases became infructuous after the due date was already extended by an executive order issued under Section 119 of the Income Tax Act, 1961. Because the relief sought had lost practical effect, the Court declined to entertain the petition and dismissed it as infructuous.</description>
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      <description>A writ petition seeking extension of the due date for filing income-tax returns in tax-audit cases became infructuous after the due date was already extended by an executive order issued under Section 119 of the Income Tax Act, 1961. Because the relief sought had lost practical effect, the Court declined to entertain the petition and dismissed it as infructuous.</description>
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