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    <description>HC dismissed writ petition challenging tax assessment, directing petitioner to pursue statutory appeal remedy. Court emphasized jurisdictional limitations under Section 34 of Income Tax Act and stressed importance of alternate legal mechanisms. Petitioner instructed to file appeal within 15 days before competent authority, subject to prescribed pre-deposit conditions.</description>
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      <description>HC dismissed writ petition challenging tax assessment, directing petitioner to pursue statutory appeal remedy. Court emphasized jurisdictional limitations under Section 34 of Income Tax Act and stressed importance of alternate legal mechanisms. Petitioner instructed to file appeal within 15 days before competent authority, subject to prescribed pre-deposit conditions.</description>
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