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    <title>2005 (6) TMI 23 - MADHYA PRADESH High Court</title>
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    <description>The High Court held that it lacked jurisdiction to entertain a writ petition challenging an order under section 263 of the Income-tax Act, 1961. The court emphasized the need for the petitioner to appeal to the Income-tax Appellate Tribunal, which has the authority to address the issues raised. The court dismissed the petition but granted the petitioner liberty to file an appeal before the Tribunal within 15 days against the impugned order, highlighting the importance of following the statutory appeal process.</description>
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      <description>The High Court held that it lacked jurisdiction to entertain a writ petition challenging an order under section 263 of the Income-tax Act, 1961. The court emphasized the need for the petitioner to appeal to the Income-tax Appellate Tribunal, which has the authority to address the issues raised. The court dismissed the petition but granted the petitioner liberty to file an appeal before the Tribunal within 15 days against the impugned order, highlighting the importance of following the statutory appeal process.</description>
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