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    <description>A writ challenge to an assessment order denying Section 80P deduction was not entertained, as the dispute was already being pursued in connected matters and was directed to proceed through the statutory appellate mechanism. The Court treated the appellate remedy as the proper forum for testing the assessment, rather than stopping the matter at the writ stage. The petition was dismissed without examination on merits, with liberty to file the first appeal and with interim protection against recovery.</description>
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      <description>A writ challenge to an assessment order denying Section 80P deduction was not entertained, as the dispute was already being pursued in connected matters and was directed to proceed through the statutory appellate mechanism. The Court treated the appellate remedy as the proper forum for testing the assessment, rather than stopping the matter at the writ stage. The petition was dismissed without examination on merits, with liberty to file the first appeal and with interim protection against recovery.</description>
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