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    <title>2021 (7) TMI 262 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petition challenging the validity of a notice under Section 153C of the Income Tax Act, jurisdiction of the issuing authority, alleged violation of natural justice principles, consideration of objections, use of borrowed information for satisfaction, mistaken identity in proceedings, and sufficiency of material for reopening assessment. The court found the petition lacked merit, emphasizing the petitioner should exhaust alternative remedies before approaching the court. Interim relief granted was vacated.</description>
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      <description>The court dismissed the petition challenging the validity of a notice under Section 153C of the Income Tax Act, jurisdiction of the issuing authority, alleged violation of natural justice principles, consideration of objections, use of borrowed information for satisfaction, mistaken identity in proceedings, and sufficiency of material for reopening assessment. The court found the petition lacked merit, emphasizing the petitioner should exhaust alternative remedies before approaching the court. Interim relief granted was vacated.</description>
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