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    <title>2022 (1) TMI 1346 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the writ application, quashed the notice of reopening for the deceased assessee&#039;s assessment for A.Y. 2017-18, and terminated consequential proceedings. The decision was based on legal precedent indicating that issuing such notices to deceased assessees lacked jurisdiction. This outcome reaffirmed principles of natural justice and established jurisprudence, emphasizing the need to uphold legal rights and due process, particularly in tax matters.</description>
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      <description>The High Court allowed the writ application, quashed the notice of reopening for the deceased assessee&#039;s assessment for A.Y. 2017-18, and terminated consequential proceedings. The decision was based on legal precedent indicating that issuing such notices to deceased assessees lacked jurisdiction. This outcome reaffirmed principles of natural justice and established jurisprudence, emphasizing the need to uphold legal rights and due process, particularly in tax matters.</description>
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