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    <title>2022 (8) TMI 628 - CHHATTISGARH HIGH COURT</title>
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    <description>The HC upheld the Single Judge&#039;s decision, directing the petitioner to pursue an alternative remedy under Section 246(A) of the Income Tax Act. The Court found no merit in the petitioner&#039;s arguments regarding the validity of the sanction order under Section 151, the furnishing of reasons under Section 148, or compliance with the CBDT Circular on DIN numbers. The writ appeal was dismissed without costs, allowing the appellant 45 days to file an appeal for a merit-based decision, disregarding the limitation period.</description>
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    <pubDate>Fri, 08 Jul 2022 00:00:00 +0530</pubDate>
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      <description>The HC upheld the Single Judge&#039;s decision, directing the petitioner to pursue an alternative remedy under Section 246(A) of the Income Tax Act. The Court found no merit in the petitioner&#039;s arguments regarding the validity of the sanction order under Section 151, the furnishing of reasons under Section 148, or compliance with the CBDT Circular on DIN numbers. The writ appeal was dismissed without costs, allowing the appellant 45 days to file an appeal for a merit-based decision, disregarding the limitation period.</description>
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