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    <description>A writ petition concerning a Section 245C application under the Income-tax Act sought interim protection after the application was allegedly not received at the filing window despite the petitioner&#039;s claim of having deposited the required tax. The HC directed issuance of notice and, as an interim measure, required the respondent to receive the application and await further directions. The immediate effect was temporary protection for the petitioner pending further consideration of the application&#039;s acceptance.</description>
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      <description>A writ petition concerning a Section 245C application under the Income-tax Act sought interim protection after the application was allegedly not received at the filing window despite the petitioner&#039;s claim of having deposited the required tax. The HC directed issuance of notice and, as an interim measure, required the respondent to receive the application and await further directions. The immediate effect was temporary protection for the petitioner pending further consideration of the application&#039;s acceptance.</description>
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