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    <description>The HC dismissed the petition filed under Art. 226, directing the petitioner to exhaust statutory remedies by approaching the appellate authority under the Income Tax Act, 1961. The Court found the Assessing Authority had jurisdiction and no clear violation of natural justice occurred. The petitioner was granted liberty to appeal, with the limitation period adjusted for time spent in HC.</description>
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      <description>The HC dismissed the petition filed under Art. 226, directing the petitioner to exhaust statutory remedies by approaching the appellate authority under the Income Tax Act, 1961. The Court found the Assessing Authority had jurisdiction and no clear violation of natural justice occurred. The petitioner was granted liberty to appeal, with the limitation period adjusted for time spent in HC.</description>
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