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    <description>The HC quashed and set aside the impugned orders dated 30.05.2019 and 26.11.2018 under sections 271(1)(c) and 144 read with section 147 of the Income Tax Act, 1961, for Assessment Year 2011-2012. The Court found the proceedings against a deceased individual legally untenable, thus ruling in favor of the petitioner.</description>
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      <description>The HC quashed and set aside the impugned orders dated 30.05.2019 and 26.11.2018 under sections 271(1)(c) and 144 read with section 147 of the Income Tax Act, 1961, for Assessment Year 2011-2012. The Court found the proceedings against a deceased individual legally untenable, thus ruling in favor of the petitioner.</description>
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