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    <title>2021 (7) TMI 111 - GUJARAT HIGH COURT</title>
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    <description>The court rejected the challenge to assessment notices for A.Y. 2016-17 and A.Y. 2017-18, finding that the petitioner was provided with adequate opportunities to respond. It held that the jurisdictional validity of the show cause notices was upheld, emphasizing the availability of alternative remedies under the Income Tax Act. The court concluded that the writ applications lacked merit, vacated interim relief, and rejected the applications. However, the petitioner was granted an opportunity to make further submissions before the concerned authority in the related proceedings, subject to limitation, ensuring a fair hearing process.</description>
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