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    <description>The HC quashed the CBDT&#039;s order under Sec. 119(2)(b) of the Income Tax Act, 1961, due to procedural irregularities, including unsigned orders and undisclosed reports, violating natural justice principles. The court mandated CBDT to disclose all reports to the petitioner, ensure the order is signed by the hearing Member, and permit further submissions, underscoring procedural fairness and preserving all rights and contentions.</description>
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