Legal Challenge Dismissed: Procedural Pathway Advised for Addressing Substantive Claims Under Established Judicial Guidelines

HC declined to entertain writ petition, referencing prior rulings. Court directed petitioner to raise available legal grounds at appropriate procedural stage, emphasizing adherence to established legal processes. Petition was disposed of without substantive adjudication on merits.

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The Orissa High Court, through Chief Justice Dr. S. Muralidhar and Justice M.S. Raman, declined to entertain the present writ petition, referencing prior rulings in W.P.(C) No. 9191 of 2022 (Kailash Kedia v. Income Tax Officer) and W.P.(C) No. 36314 of 2022 (Shiv Mettalicks Pvt. Ltd. v. Principal Commissioner of Income Tax). The Court held that the petitioner may "raise all grounds available... in accordance with law including the grounds urged in the present petition at the appropriate stage," thus emphasizing procedural propriety and adherence to established legal processes. The petition was disposed of accordingly.

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