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    <title>2023 (10) TMI 38 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the rejection of the application for a Lower Tax Deduction Certificate under Section 197 of the Income Tax Act, 1961. The court held that the petitioner had not exhausted the alternative remedy of filing an appeal and had not shown any violation of natural justice or lack of jurisdiction by the respondent. Therefore, the writ petition was deemed not maintainable, and the petitioner was advised to seek alternative remedies through the appropriate authority as per the law.</description>
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      <description>The court dismissed the writ petition challenging the rejection of the application for a Lower Tax Deduction Certificate under Section 197 of the Income Tax Act, 1961. The court held that the petitioner had not exhausted the alternative remedy of filing an appeal and had not shown any violation of natural justice or lack of jurisdiction by the respondent. Therefore, the writ petition was deemed not maintainable, and the petitioner was advised to seek alternative remedies through the appropriate authority as per the law.</description>
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