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    <description>The High Court directed the processing of the petitioner&#039;s revised return for Assessment Year 2017-18, emphasizing the necessity of determining the refund due under Section 143(1) before withholding under Section 241A. The Court invalidated notices issued by the Principal Commissioner of Income Tax as premature due to non-processing of returns, leading to the petition&#039;s disposal without costs.</description>
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      <description>The High Court directed the processing of the petitioner&#039;s revised return for Assessment Year 2017-18, emphasizing the necessity of determining the refund due under Section 143(1) before withholding under Section 241A. The Court invalidated notices issued by the Principal Commissioner of Income Tax as premature due to non-processing of returns, leading to the petition&#039;s disposal without costs.</description>
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