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    <description>The Court dismissed the writ petition challenging the notice issued under Section 148A(b) and Section 148 of the Income Tax Act for Assessment Year 2018-2019. The Court held that intervening at this premature stage was unwarranted, emphasizing that statutory remedies exist for rectification of errors in the assessment process. The decision underscored the importance of allowing the statutory authority to complete the assessment before seeking judicial intervention, without expressing an opinion on the case&#039;s merits.</description>
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