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    <title>2023 (6) TMI 1391 - BOMBAY HIGH COURT</title>
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    <description>The HC upheld the maintainability of the writ petition challenging the initiation of proceedings under Section 148 of the Income Tax Act, 1961. The Court rejected the preliminary objection regarding the availability of an alternate statutory remedy, emphasizing that jurisdictional issues could be addressed under Article 226. The case was admitted for further hearing, with the merits to be considered subsequently.</description>
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      <description>The HC upheld the maintainability of the writ petition challenging the initiation of proceedings under Section 148 of the Income Tax Act, 1961. The Court rejected the preliminary objection regarding the availability of an alternate statutory remedy, emphasizing that jurisdictional issues could be addressed under Article 226. The case was admitted for further hearing, with the merits to be considered subsequently.</description>
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