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    <description>The court dismissed the petition challenging the validity of notices issued under Section 148 of the Income Tax Act on 25.06.2021 and 30.06.2021. The court held that the notices were valid as they were issued within the extended time limits provided by notifications from the Ministry of Finance due to the pandemic. The court deemed the extension of time limits as a lawful exercise of delegated legislative power, affirming the legality of the notices in question.</description>
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      <description>The court dismissed the petition challenging the validity of notices issued under Section 148 of the Income Tax Act on 25.06.2021 and 30.06.2021. The court held that the notices were valid as they were issued within the extended time limits provided by notifications from the Ministry of Finance due to the pandemic. The court deemed the extension of time limits as a lawful exercise of delegated legislative power, affirming the legality of the notices in question.</description>
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