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    <title>2001 (4) TMI 11 - Supreme Court</title>
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    <description>Leave was granted, but the request to stay the notice issued under section 158BC of the Income-tax Act, 1961 was declined. The appellant was left to raise all available pleas before the assessing authority, indicating that the challenge to the notice would proceed in the ordinary assessment process rather than through interim restraint. The matter was disposed of with no order as to costs.</description>
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      <description>Leave was granted, but the request to stay the notice issued under section 158BC of the Income-tax Act, 1961 was declined. The appellant was left to raise all available pleas before the assessing authority, indicating that the challenge to the notice would proceed in the ordinary assessment process rather than through interim restraint. The matter was disposed of with no order as to costs.</description>
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