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    <description>Interim relief in a challenge to reassessment proceedings under the Income-tax Act was declined because the assessee approached the Court belatedly after the Section 148A(d) order, had already responded to the prior Section 148A(b) notice, and again raised objections after the Section 142(1) notice. The Court permitted the revenue to continue with the assessment process, while the petition remained pending for further orders.</description>
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