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    <description>The court dismissed the writ petition challenging the notice issued under Section 148-A(b) of the Income Tax Act, 1961. It held that there was a lack of merit in the petitioner&#039;s arguments regarding jurisdiction and provision of documents, emphasizing the availability of statutory remedies for the petitioner to address their concerns. The court highlighted the need to exhaust alternate remedies before seeking relief through writ jurisdiction under Article 226 of the Constitution of India.</description>
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      <description>The court dismissed the writ petition challenging the notice issued under Section 148-A(b) of the Income Tax Act, 1961. It held that there was a lack of merit in the petitioner&#039;s arguments regarding jurisdiction and provision of documents, emphasizing the availability of statutory remedies for the petitioner to address their concerns. The court highlighted the need to exhaust alternate remedies before seeking relief through writ jurisdiction under Article 226 of the Constitution of India.</description>
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