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    <title>2023 (2) TMI 1134 - RAJASTHAN HIGH COURT</title>
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    <description>The HC dismissed the petition challenging the Income Tax Officer&#039;s jurisdiction under Section 148A(d) of the Income Tax Act, ruling that the petitioner should address grievances during reassessment proceedings. The court emphasized the distinction between jurisdictional errors and errors within jurisdiction, underscoring the necessity of exhausting statutory remedies before judicial intervention.</description>
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      <description>The HC dismissed the petition challenging the Income Tax Officer&#039;s jurisdiction under Section 148A(d) of the Income Tax Act, ruling that the petitioner should address grievances during reassessment proceedings. The court emphasized the distinction between jurisdictional errors and errors within jurisdiction, underscoring the necessity of exhausting statutory remedies before judicial intervention.</description>
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