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    <title>2018 (1) TMI 1338 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court of Allahabad dismissed the petition challenging the notice and order of assessment under the Income Tax Act, 1961. The court emphasized the importance of utilizing statutory remedies unless exceptional circumstances exist. Despite the petitioner&#039;s claim of not receiving reasons for reassessment, the court accepted the department&#039;s assertion of providing reasons and the petitioner&#039;s lack of cooperation. The judgment underscored the necessity of exhausting statutory procedures before seeking extraordinary relief under Article 226 of the Constitution of India.</description>
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      <description>The High Court of Allahabad dismissed the petition challenging the notice and order of assessment under the Income Tax Act, 1961. The court emphasized the importance of utilizing statutory remedies unless exceptional circumstances exist. Despite the petitioner&#039;s claim of not receiving reasons for reassessment, the court accepted the department&#039;s assertion of providing reasons and the petitioner&#039;s lack of cooperation. The judgment underscored the necessity of exhausting statutory procedures before seeking extraordinary relief under Article 226 of the Constitution of India.</description>
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