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    <description>Bombay HC directed petitioner to pursue appeal before Commissioner of Income-tax (Appeals) against assessment order based on provisions that allegedly ceased to exist under new tax regime. Court permitted petitioner to file interim application before appellate authority seeking disposal in light of Hexaware Technologies Limited precedent. HC stayed enforcement of impugned assessment until appellate proceedings conclude, allowing petitioner to challenge validity of notice and order during appeal process.</description>
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      <description>Bombay HC directed petitioner to pursue appeal before Commissioner of Income-tax (Appeals) against assessment order based on provisions that allegedly ceased to exist under new tax regime. Court permitted petitioner to file interim application before appellate authority seeking disposal in light of Hexaware Technologies Limited precedent. HC stayed enforcement of impugned assessment until appellate proceedings conclude, allowing petitioner to challenge validity of notice and order during appeal process.</description>
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