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    <description>The court dismissed the petition, citing non-joinder of necessary parties and the availability of an alternative remedy under rule 11(6) of the Second Schedule to the Income-tax Act, 1961. The court directed a stay on recovery proceedings for six weeks, advising the petitioners to pursue the alternative remedy. No determination was made on the merits, leaving all arguments open for future consideration in a suit.</description>
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      <description>The court dismissed the petition, citing non-joinder of necessary parties and the availability of an alternative remedy under rule 11(6) of the Second Schedule to the Income-tax Act, 1961. The court directed a stay on recovery proceedings for six weeks, advising the petitioners to pursue the alternative remedy. No determination was made on the merits, leaving all arguments open for future consideration in a suit.</description>
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