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    <title>2011 (3) TMI 764 - Delhi High Court</title>
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    <description>A writ petition challenging an order under section 197 of the Income-tax Act was not entertained because a revisional remedy under section 264(2) remained available. The court held that the petitioner should first pursue the statutory revision before invoking writ jurisdiction, and left the petition open at that stage.</description>
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