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    <description>The Court found the challenge to the notices under Section 226(3) without contesting the demand under Section 200A was not maintainable. The petitioner&#039;s failure to respond to the demand notice led to the recovery action. The Court emphasized exhausting statutory remedies before seeking extraordinary writ jurisdiction and dismissed the petition, allowing the petitioner to pursue statutory appeal under the Income Tax Act if aggrieved by the demand intimation.</description>
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      <description>The Court found the challenge to the notices under Section 226(3) without contesting the demand under Section 200A was not maintainable. The petitioner&#039;s failure to respond to the demand notice led to the recovery action. The Court emphasized exhausting statutory remedies before seeking extraordinary writ jurisdiction and dismissed the petition, allowing the petitioner to pursue statutory appeal under the Income Tax Act if aggrieved by the demand intimation.</description>
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