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    <title>2022 (10) TMI 129 - ORISSA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the notices and orders issued under Sections 148A(b), 148A(d), and 148 of the Income Tax Act, 1961. The court held that the petitioner had sufficient opportunity to present its case during the assessment proceedings and that the writ petition was premature. Emphasizing the need to exhaust alternative remedies before seeking judicial intervention under Article 226 of the Constitution of India, the court directed the petitioner to first avail statutory remedies available under the Income Tax Act.</description>
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      <description>The court dismissed the writ petition challenging the notices and orders issued under Sections 148A(b), 148A(d), and 148 of the Income Tax Act, 1961. The court held that the petitioner had sufficient opportunity to present its case during the assessment proceedings and that the writ petition was premature. Emphasizing the need to exhaust alternative remedies before seeking judicial intervention under Article 226 of the Constitution of India, the court directed the petitioner to first avail statutory remedies available under the Income Tax Act.</description>
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