Writ petition dismissed; petitioner can apply under Section 154

The Delhi HC dismissed the writ petition as withdrawn, allowing the petitioner to file an application under Section 154 of the Income Tax Act, without expressing an opinion on its maintainability.

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The Delhi High Court dismissed the writ petition as withdrawn with liberty for the petitioner to file an application under Section 154 of the Income Tax Act. The court clarified that it had not expressed any opinion on the maintainability of the application, which would be examined according to the law.

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