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    <description>The Court directed the respondent to withhold the notice under Section 226(3) of the Income-tax Act, 1961 until the appeal period lapsed, allowing the petitioner to seek relief from the ITAT. The Court emphasized the importance of letting the appeal process run its course before enforcing recovery, without expressing any opinion on the case&#039;s merits. No costs were awarded, and the connected miscellaneous petitions were closed.</description>
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      <description>The Court directed the respondent to withhold the notice under Section 226(3) of the Income-tax Act, 1961 until the appeal period lapsed, allowing the petitioner to seek relief from the ITAT. The Court emphasized the importance of letting the appeal process run its course before enforcing recovery, without expressing any opinion on the case&#039;s merits. No costs were awarded, and the connected miscellaneous petitions were closed.</description>
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