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    <title>2001 (9) TMI 71 - CALCUTTA High Court</title>
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    <description>The High Court dismissed the writ petitions due to lack of jurisdiction and the availability of an alternative remedy. The notices and orders issued under sections 163 and 148 of the Income-tax Act were deemed legally valid and justified. The court held that the service of notices alone did not confer jurisdiction and that the petitioner had a viable alternative remedy through an appeal process against the orders issued.</description>
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      <title>2001 (9) TMI 71 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=13116</link>
      <description>The High Court dismissed the writ petitions due to lack of jurisdiction and the availability of an alternative remedy. The notices and orders issued under sections 163 and 148 of the Income-tax Act were deemed legally valid and justified. The court held that the service of notices alone did not confer jurisdiction and that the petitioner had a viable alternative remedy through an appeal process against the orders issued.</description>
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