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    <title>2023 (1) TMI 1269 - ALLAHABAD HIGH COURT</title>
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    <description>The Court upheld the validity of the assessment order for the year 2007-08 by dismissing the petition. It found that the Assessing Authority&#039;s findings on the service of notice were not contested before the Revisional Authority. As the Assessee did not challenge these findings at the appropriate forum, raising the issue in a court petition was deemed not maintainable. The Court emphasized the importance of challenging disputed issues at the relevant stage and affirmed the decision of the Income Tax Department.</description>
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