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    <description>The High Court held that it should not intervene at the notice stage under Section 148 of the Income Tax Act before the assessment is completed by the Assessing Officer. Relying on established legal principles and precedents, the court dismissed the writ petition filed by a partnership firm seeking to quash the notice and order under Section 148A(d) for the assessment year 2015-16, emphasizing that statutory remedies should be pursued and factual determinations left to the assessing authority.</description>
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