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    <title>2003 (11) TMI 49 - ALLAHABAD High Court</title>
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    <description>A writ challenge to an income-tax notice calling for books of account and other material was held premature where no adverse order had yet been passed and no prejudice was demonstrated. The Court noted that writ jurisdiction is discretionary and is ordinarily declined at this stage because the assessee can present a defence before the authority. Since the notice only required appearance and production of relevant material, the petition was not entertained, and any grievance was left open to be raised if an adverse order is later made.</description>
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    <pubDate>Fri, 14 Nov 2003 00:00:00 +0530</pubDate>
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      <title>2003 (11) TMI 49 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11290</link>
      <description>A writ challenge to an income-tax notice calling for books of account and other material was held premature where no adverse order had yet been passed and no prejudice was demonstrated. The Court noted that writ jurisdiction is discretionary and is ordinarily declined at this stage because the assessee can present a defence before the authority. Since the notice only required appearance and production of relevant material, the petition was not entertained, and any grievance was left open to be raised if an adverse order is later made.</description>
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      <pubDate>Fri, 14 Nov 2003 00:00:00 +0530</pubDate>
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