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    <description>The Court upheld the decision not to entertain the writ petition due to the availability of alternative remedies under the Income Tax Act. The allegations of passing the assessment order without considering replies and technical issues with document loading were acknowledged but did not warrant interference with the original order. The petitioner was granted an opportunity to raise all grounds in the appeal before the Appellate Authority, emphasizing a fair and lawful decision-making process.</description>
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      <description>The Court upheld the decision not to entertain the writ petition due to the availability of alternative remedies under the Income Tax Act. The allegations of passing the assessment order without considering replies and technical issues with document loading were acknowledged but did not warrant interference with the original order. The petitioner was granted an opportunity to raise all grounds in the appeal before the Appellate Authority, emphasizing a fair and lawful decision-making process.</description>
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