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    <description>The High Court declared the reassessment notice and assessment order invalid due to being directed towards a deceased assessee without serving notice to the legal representative, emphasizing the necessity of proper notice and adherence to legal procedures. The writ petition was allowed, with no costs imposed on either party.</description>
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      <description>The High Court declared the reassessment notice and assessment order invalid due to being directed towards a deceased assessee without serving notice to the legal representative, emphasizing the necessity of proper notice and adherence to legal procedures. The writ petition was allowed, with no costs imposed on either party.</description>
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