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    <description>The court dismissed the writ application citing issues of maintainability, delay, and the availability of a statutory remedy under Section 260A of the Income Tax Act. Emphasizing the importance of adhering to statutory provisions, the court highlighted that approaching the High Court under Article 226 should not bypass the prescribed statutory remedies. The judgment underscored the limited scope of the High Court&#039;s jurisdiction under Article 226 when alternative statutory avenues are available.</description>
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      <description>The court dismissed the writ application citing issues of maintainability, delay, and the availability of a statutory remedy under Section 260A of the Income Tax Act. Emphasizing the importance of adhering to statutory provisions, the court highlighted that approaching the High Court under Article 226 should not bypass the prescribed statutory remedies. The judgment underscored the limited scope of the High Court&#039;s jurisdiction under Article 226 when alternative statutory avenues are available.</description>
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