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    <description>The court dismissed the writ petitions challenging tax deduction orders under the Income-tax Act and Circulars issued by the CBDT. It emphasized exhausting statutory remedies before approaching the High Court, allowing the petitioner to appeal to the appellate authority within one month. The court reserved the right to challenge the circulars at a later stage if needed, leaving all legal contentions for the appellate authority&#039;s adjudication.</description>
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      <description>The court dismissed the writ petitions challenging tax deduction orders under the Income-tax Act and Circulars issued by the CBDT. It emphasized exhausting statutory remedies before approaching the High Court, allowing the petitioner to appeal to the appellate authority within one month. The court reserved the right to challenge the circulars at a later stage if needed, leaving all legal contentions for the appellate authority&#039;s adjudication.</description>
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