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    <description>The court dismissed the writ petition, upholding the validity of the order dated 31/03/2022 and the show cause notice dated 31/03/2022 issued under Sections 148-A and 148 of the Income Tax Act. The court emphasized that the petitioner waived the right to challenge the notice period by responding without objection and that the decision to issue the notice was based on sufficient material and proper application of mind by the Assessing Officer.</description>
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      <description>The court dismissed the writ petition, upholding the validity of the order dated 31/03/2022 and the show cause notice dated 31/03/2022 issued under Sections 148-A and 148 of the Income Tax Act. The court emphasized that the petitioner waived the right to challenge the notice period by responding without objection and that the decision to issue the notice was based on sufficient material and proper application of mind by the Assessing Officer.</description>
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