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    <description>The Tribunal invalidated the assessment order issued on a deceased individual, as it was legally unsound to assess a deceased person. It ruled in favor of the legal heir, quashing the unexplained cash deposit addition under section 69A and negating the higher tax rate application under section 115BBE, deeming both unjustified.</description>
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      <description>The Tribunal invalidated the assessment order issued on a deceased individual, as it was legally unsound to assess a deceased person. It ruled in favor of the legal heir, quashing the unexplained cash deposit addition under section 69A and negating the higher tax rate application under section 115BBE, deeming both unjustified.</description>
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