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    <title>High Court Quashes Proceedings Due to Non-Compliance with Section 279 in Tax Return Filing Case u/s 276C.</title>
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    <description>Failure to furnish returns of income - offences punishable u/s 276C - non-filing of Income Tax returns - Process and procedure and methodology followed by the Commissioner of Income Tax being not that as contemplated u/s 279 - sanction letter and proceedings quashed. - HC</description>
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