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    <description>The Court advised the petitioner to pursue the alternative remedy of appeal instead of challenging the impugned notices issued under the unamended section 148 of the Income Tax Act, 1961 post-amendment by the Finance Act, 2021. The Court allowed the petitioner to raise the plea before the Appellate Authority for examination in accordance with the law and due inquiry on facts, ultimately disposing of the writ petitions and closing the respective I.A.</description>
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      <description>The Court advised the petitioner to pursue the alternative remedy of appeal instead of challenging the impugned notices issued under the unamended section 148 of the Income Tax Act, 1961 post-amendment by the Finance Act, 2021. The Court allowed the petitioner to raise the plea before the Appellate Authority for examination in accordance with the law and due inquiry on facts, ultimately disposing of the writ petitions and closing the respective I.A.</description>
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