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    <title>2016 (5) TMI 797 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the validity of the notice issued under Section 148 of the Income Tax Act, 1961, and the final reassessment order. It emphasized the availability of an alternative remedy through appeal under the Act and cited precedents supporting the exhaustion of statutory remedies before seeking writ jurisdiction. The court granted the petitioner one month to file an appeal against the final reassessment order, ensuring no dismissal on the ground of limitation if filed within the stipulated period.</description>
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      <description>The court dismissed the writ petition challenging the validity of the notice issued under Section 148 of the Income Tax Act, 1961, and the final reassessment order. It emphasized the availability of an alternative remedy through appeal under the Act and cited precedents supporting the exhaustion of statutory remedies before seeking writ jurisdiction. The court granted the petitioner one month to file an appeal against the final reassessment order, ensuring no dismissal on the ground of limitation if filed within the stipulated period.</description>
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