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    <description>The court dismissed the application, ruling that the writ petition was not maintainable under Article 226 of the Constitution due to the availability of alternative remedies under the Income Tax Act. The court also considered the delay in filing the application but did not solely base its decision on this ground. Costs were not awarded, and any interim orders were vacated.</description>
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      <description>The court dismissed the application, ruling that the writ petition was not maintainable under Article 226 of the Constitution due to the availability of alternative remedies under the Income Tax Act. The court also considered the delay in filing the application but did not solely base its decision on this ground. Costs were not awarded, and any interim orders were vacated.</description>
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