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    <description>The court allowed the writ appeal, quashed the notice dated August 11, 2021, and reserved liberty for the respondents to issue a fresh notice in accordance with the law, considering the ITAT&#039;s order dated July 30, 2021. The court emphasized the importance of proper verification and application of mind before issuing notices under the BM Act to prevent unnecessary litigation and ensure fairness in actions.</description>
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