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    <description>A challenge to tax levy said to violate circulars dated 01.08.2023 and 11.10.2024 was not entertained because the issue had not been raised before the adjudicating authority at the time of adjudication. Relying on Supreme Court authorities cited by the petitioner, the HC declined to exercise discretion in writ jurisdiction and dismissed the petition.</description>
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      <description>A challenge to tax levy said to violate circulars dated 01.08.2023 and 11.10.2024 was not entertained because the issue had not been raised before the adjudicating authority at the time of adjudication. Relying on Supreme Court authorities cited by the petitioner, the HC declined to exercise discretion in writ jurisdiction and dismissed the petition.</description>
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