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    <title>2025 (1) TMI 1356 - PATNA HIGH COURT</title>
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    <description>The HC allowed the petitioner to withdraw their writ applications to pursue an appeal under Section 246A of the Income Tax Act, 1961. The Court did not rule on the substantive legal issues, as it emphasized the importance of exhausting appellate remedies. The petitioner was granted thirty days to file an appeal, with the time spent on the writ applications excluded from the limitation period. The Court&#039;s decision was procedural, focusing on directing the petitioner to the appropriate forum for addressing the substantive issues.</description>
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      <description>The HC allowed the petitioner to withdraw their writ applications to pursue an appeal under Section 246A of the Income Tax Act, 1961. The Court did not rule on the substantive legal issues, as it emphasized the importance of exhausting appellate remedies. The petitioner was granted thirty days to file an appeal, with the time spent on the writ applications excluded from the limitation period. The Court&#039;s decision was procedural, focusing on directing the petitioner to the appropriate forum for addressing the substantive issues.</description>
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