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    <description>The court dismissed the petitions, finding that the notice under section 148 was issued within the prescribed time limit and that the Assessing Officer had recorded reasons before issuing the notice. The court emphasized that such disputed factual questions are not suitable for examination in a writ petition, especially at the notice stage, and should be addressed through the appropriate tax appeals process.</description>
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      <description>The court dismissed the petitions, finding that the notice under section 148 was issued within the prescribed time limit and that the Assessing Officer had recorded reasons before issuing the notice. The court emphasized that such disputed factual questions are not suitable for examination in a writ petition, especially at the notice stage, and should be addressed through the appropriate tax appeals process.</description>
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