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    <description>The court issued notice to the respondents, directing completion of pleadings and service through email and speed post, while granting an ad-interim order in favor of the petitioner until the next hearing date. The petitioner challenged the constitutional validity and vires of Notifications extending time limits under the Income Tax Act, as well as the applicability of new provisions inserted by the Finance Act 2021, highlighting a conflict between old and new provisions.</description>
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