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    <description>The HC set aside the impugned orders rejecting the petitioner&#039;s applications under Section 119(2)(b) of the Income Tax Act, recognizing genuine hardship due to the pandemic and personal losses. The Court directed the processing of the petitioner&#039;s income tax returns for 2020-2021 and 2021-2022, allowing the writ petitions without costs.</description>
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      <description>The HC set aside the impugned orders rejecting the petitioner&#039;s applications under Section 119(2)(b) of the Income Tax Act, recognizing genuine hardship due to the pandemic and personal losses. The Court directed the processing of the petitioner&#039;s income tax returns for 2020-2021 and 2021-2022, allowing the writ petitions without costs.</description>
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