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    <title>2014 (5) TMI 1141 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the notice issued under section 153C of the Income Tax Act, 1961 to a civil construction firm following search operations on a related group of companies. Emphasizing the validity of the notice and the necessity to exhaust statutory remedies before challenging it, the court dismissed the petition and stressed the importance of following established legal procedures. The judgment highlighted the need to address concerns through appropriate forums and exhaust available remedies before resorting to writ petitions, ultimately vacating interim relief and underscoring adherence to legal principles.</description>
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      <description>The court upheld the notice issued under section 153C of the Income Tax Act, 1961 to a civil construction firm following search operations on a related group of companies. Emphasizing the validity of the notice and the necessity to exhaust statutory remedies before challenging it, the court dismissed the petition and stressed the importance of following established legal procedures. The judgment highlighted the need to address concerns through appropriate forums and exhaust available remedies before resorting to writ petitions, ultimately vacating interim relief and underscoring adherence to legal principles.</description>
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