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    <title>2019 (1) TMI 1770 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, stating that the grounds related to the initial notice were not relevant at that stage. The court directed the petitioner to present all grounds before the Income Tax Appellate Tribunal, where the appeal was under consideration. The writ petition was dismissed without costs, allowing the petitioner to raise relevant issues before the Appellate Tribunal.</description>
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      <description>The High Court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, stating that the grounds related to the initial notice were not relevant at that stage. The court directed the petitioner to present all grounds before the Income Tax Appellate Tribunal, where the appeal was under consideration. The writ petition was dismissed without costs, allowing the petitioner to raise relevant issues before the Appellate Tribunal.</description>
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