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    <title>2022 (8) TMI 92 - CHHATTISGARH HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the order under Section 148A(d) and the notice under Section 148, emphasizing that the petitioner&#039;s defenses could be addressed during proceedings under Section 148A. The court found the Assessing Authority followed due process, issued the notice based on credible information, and advised the petitioner to pursue alternative remedies under the Income Tax Act.</description>
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      <description>The court dismissed the writ petition challenging the order under Section 148A(d) and the notice under Section 148, emphasizing that the petitioner&#039;s defenses could be addressed during proceedings under Section 148A. The court found the Assessing Authority followed due process, issued the notice based on credible information, and advised the petitioner to pursue alternative remedies under the Income Tax Act.</description>
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