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    <title>2019 (1) TMI 1093 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A writ petition challenging a notice under Section 142(1) of the Income-tax Act was found not maintainable at that stage because no adverse order had yet been passed against the assessee. The court declined to grant liberty to refile the petition on improved facts, and noted that statutory remedies would remain available if an adverse order were later made. The petition was therefore dismissed as withdrawn, with the assessee left to pursue remedies in accordance with law.</description>
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      <description>A writ petition challenging a notice under Section 142(1) of the Income-tax Act was found not maintainable at that stage because no adverse order had yet been passed against the assessee. The court declined to grant liberty to refile the petition on improved facts, and noted that statutory remedies would remain available if an adverse order were later made. The petition was therefore dismissed as withdrawn, with the assessee left to pursue remedies in accordance with law.</description>
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