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    <title>2013 (12) TMI 1250 - ALLAHABAD HIGH COURT</title>
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    <description>The court upheld the validity of notices issued under Section 147/148 of the Income Tax Act for Assessment Years 2005-06 and 2006-07. The petitioners&#039; challenges on jurisdictional grounds and procedural non-compliance were rejected. The court emphasized following due process and exhausting statutory remedies before seeking judicial redress in tax matters.</description>
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      <description>The court upheld the validity of notices issued under Section 147/148 of the Income Tax Act for Assessment Years 2005-06 and 2006-07. The petitioners&#039; challenges on jurisdictional grounds and procedural non-compliance were rejected. The court emphasized following due process and exhausting statutory remedies before seeking judicial redress in tax matters.</description>
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