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    <title>2023 (8) TMI 91 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the petition challenging a notice under Section 148 of the Income Tax Act 1961 and the subsequent assessment order, emphasizing the availability of an alternate remedy by filing an appeal. The court directed the petitioner to file the appeal within four weeks and allowed for the possibility of a stay application, with instructions on the timeline for disposal. No coercive steps were permitted until the stay application was decided and for two weeks thereafter, without making any observations on the merits of the case.</description>
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      <description>The High Court dismissed the petition challenging a notice under Section 148 of the Income Tax Act 1961 and the subsequent assessment order, emphasizing the availability of an alternate remedy by filing an appeal. The court directed the petitioner to file the appeal within four weeks and allowed for the possibility of a stay application, with instructions on the timeline for disposal. No coercive steps were permitted until the stay application was decided and for two weeks thereafter, without making any observations on the merits of the case.</description>
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