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The High Court considered the maintainability of a writ petition challenging an assessment order under the Tax Legislation. The court held that generally, when a statutory appeal remedy is available, a writ petition under Article 226 of the Constitution of India would not be entertained. However, exceptions exist. The court noted that if an assessment order is challenged on the grounds of cross jurisdiction, the order can be interfered with. The court directed the petitioner to file a review application before a Single Judge to raise arguments on the issue of jurisdiction based on relevant judgments.
The High Court considered the maintainability of a writ petition challenging an assessment order under the Tax Legislation. The court held that generally, when a statutory appeal remedy is available, a writ petition under Article 226 of the Constitution of India would not be entertained. However, exceptions exist. The court noted that if an assessment order is challenged on the grounds of cross jurisdiction, the order can be interfered with. The court directed the petitioner to file a review application before a Single Judge to raise arguments on the issue of jurisdiction based on relevant judgments.
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