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    <description>The Court dismissed the writ petition, emphasizing the availability of an alternative and efficacious remedy under the Income-tax Act, 1961. The Court found no reason to interfere at this stage, stating that the petitioner is free to raise all appropriate grounds before the relevant authorities. No costs were awarded in the matter.</description>
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      <description>The Court dismissed the writ petition, emphasizing the availability of an alternative and efficacious remedy under the Income-tax Act, 1961. The Court found no reason to interfere at this stage, stating that the petitioner is free to raise all appropriate grounds before the relevant authorities. No costs were awarded in the matter.</description>
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