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    <description>The High Court dismissed the writ petition filed by Mahanagar Telephone Nigam Ltd. (MTNL) challenging the notice of attachment under the Income-tax Act, 1961, and the order made under the same Act. The court upheld the rejection of clearance for litigation by the Committee on disputes, emphasizing the necessity of following Supreme Court directives. The court highlighted the discretionary nature of powers under article 226 of the Constitution of India and stressed the importance of respecting the jurisdiction of the Commissioner of Income-tax (Appeals) in deciding on appeals and stay applications.</description>
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