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    <description>The High Court dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act as premature. The Court held that the petitioner would have the opportunity to contest the matter fully after receiving a notice under Section 148 of the Act, emphasizing that final proceedings under Section 148 would allow for comprehensive contestation of the issues raised.</description>
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      <description>The High Court dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act as premature. The Court held that the petitioner would have the opportunity to contest the matter fully after receiving a notice under Section 148 of the Act, emphasizing that final proceedings under Section 148 would allow for comprehensive contestation of the issues raised.</description>
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