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    <title>2025 (5) TMI 975 - RAJASTHAN HIGH COURT</title>
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    <description>Writ petitions challenging income-tax notices under Sections 143(2) and 142(1) were filed several months after the notices were issued, and the HC declined to exercise its discretion in favour of entertaining them because of the delay. The petitions were dismissed on that ground, with liberty to pursue the appropriate remedy available in law.</description>
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      <description>Writ petitions challenging income-tax notices under Sections 143(2) and 142(1) were filed several months after the notices were issued, and the HC declined to exercise its discretion in favour of entertaining them because of the delay. The petitions were dismissed on that ground, with liberty to pursue the appropriate remedy available in law.</description>
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