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    <title>2021 (10) TMI 291 - DELHI HIGH COURT</title>
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    <description>The court dismissed the petitions challenging the order regarding Show Cause Notices under Sections 201(1) and 201(1A) of the Income Tax Act, stating that since the petitioner had already appealed for previous assessment years, challenging the current findings was premature. The court allowed the petitioner to appeal any final order through proper channels, emphasizing the need to exhaust legal remedies and leaving the merits of the submissions for future adjudication.</description>
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      <description>The court dismissed the petitions challenging the order regarding Show Cause Notices under Sections 201(1) and 201(1A) of the Income Tax Act, stating that since the petitioner had already appealed for previous assessment years, challenging the current findings was premature. The court allowed the petitioner to appeal any final order through proper channels, emphasizing the need to exhaust legal remedies and leaving the merits of the submissions for future adjudication.</description>
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