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    <title>2002 (12) TMI 648 - RAJASTHAN HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging the notice issued under section 148 of the Income-tax Act, finding it legally valid and properly sanctioned. The court emphasized the availability of alternative statutory remedies and the limited scope of writ jurisdiction under Article 226. Petitioners were directed to raise objections before the competent authority for further consideration within two months.</description>
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      <description>The court dismissed the writ petitions challenging the notice issued under section 148 of the Income-tax Act, finding it legally valid and properly sanctioned. The court emphasized the availability of alternative statutory remedies and the limited scope of writ jurisdiction under Article 226. Petitioners were directed to raise objections before the competent authority for further consideration within two months.</description>
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