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    <description>The HC quashed the impugned orders under Section 264 for AYs 2013-14, 2014-15, and 2015-16 due to procedural irregularities, including violations of natural justice and improper consideration of the Income Declaration Scheme. The court remitted the case for fresh consideration, allowing the petitioner to submit additional pleadings and documents. The judgment underscored the necessity for procedural fairness and proper evaluation of submissions in tax-related administrative decisions.</description>
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