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    <title>2021 (3) TMI 1207 - DELHI HIGH COURT</title>
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    <description>The court dismissed the petition, upholding the validity of the order under Section 241A issued within extended time limits. The court found the reasons for withholding the refund justified, emphasizing it lacked jurisdiction to determine tax liability in a writ petition challenging such orders. It stressed resolving tax matters through statutory assessment and appeal processes.</description>
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      <description>The court dismissed the petition, upholding the validity of the order under Section 241A issued within extended time limits. The court found the reasons for withholding the refund justified, emphasizing it lacked jurisdiction to determine tax liability in a writ petition challenging such orders. It stressed resolving tax matters through statutory assessment and appeal processes.</description>
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