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    <description>The court directed the respondents to decide on the petitioner&#039;s representations regarding late fee liability under Section 234E of the Income Tax Act within six weeks, suspending recovery proceedings until then. The Writ Petition was disposed of without costs, leading to the closure of related Writ Miscellaneous Petitions.</description>
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      <description>The court directed the respondents to decide on the petitioner&#039;s representations regarding late fee liability under Section 234E of the Income Tax Act within six weeks, suspending recovery proceedings until then. The Writ Petition was disposed of without costs, leading to the closure of related Writ Miscellaneous Petitions.</description>
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