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    <title>2019 (10) TMI 861 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay dismissed the challenge to an assessment order under the Income Tax Act, 1961 for Assessment Year 2011-12, finding the reopening notice correctly addressed to the petitioner as the legal heir of the deceased. The court allowed the petitioner to file an appeal within two weeks in hard copy without requiring a legal heir certificate, with time spent on the petition excluded for filing purposes. The related Notice of Motion was also dismissed as infructuous.</description>
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      <description>The High Court of Bombay dismissed the challenge to an assessment order under the Income Tax Act, 1961 for Assessment Year 2011-12, finding the reopening notice correctly addressed to the petitioner as the legal heir of the deceased. The court allowed the petitioner to file an appeal within two weeks in hard copy without requiring a legal heir certificate, with time spent on the petition excluded for filing purposes. The related Notice of Motion was also dismissed as infructuous.</description>
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