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    <description>The court ruled in favor of the petitioner, directing the Income-tax Department to issue a no objection certificate within 30 days upon submission of a certified copy of the order. The judgment emphasized the authority&#039;s duty to either purchase the property or issue the certificate, highlighting that if the authority chooses not to buy, it must provide the certificate as per section 269UL(3) of the Income-tax Act, 1961.</description>
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