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    <description>The court ruled in favor of the petitioner, emphasizing the significance of TDS information in assessments and the need to consider genuine hardship in condoning delays under the Income Tax Act. The court found no valid reason for rejecting the condonation application and quashed the order, directing the respondents to consider the revised return details for finalizing the assessment, ensuring benefits for the petitioner.</description>
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      <description>The court ruled in favor of the petitioner, emphasizing the significance of TDS information in assessments and the need to consider genuine hardship in condoning delays under the Income Tax Act. The court found no valid reason for rejecting the condonation application and quashed the order, directing the respondents to consider the revised return details for finalizing the assessment, ensuring benefits for the petitioner.</description>
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