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    <title>2020 (3) TMI 400 - JHARKHAND HIGH COURT</title>
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    <description>The High Court of Jharkhand dismissed two writ petitions challenging income tax notices for the assessment year 2010-11 under Section 148 of the Income Tax Act, 1961. The Court held that since the petitioners had not exhausted the alternative remedy of appeal available under the statute, their writ petitions under Article 226 of the Constitution of India were not maintainable. The petitioners were given the liberty to pursue the statutory remedy of appeal within a specified timeframe, emphasizing that all issues could be raised before the appellate authority.</description>
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