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    <title>1971 (2) TMI 78 - MADRAS HIGH COURT</title>
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    <description>Writ interference was declined because the petitioner had already invoked the statutory appeal, and the disputed service of the pre-assessment notice was treated as a matter for the appellate authority. The court held that where an effective appellate remedy is pending, writ jurisdiction is ordinarily not exercised, especially on questions that require factual examination. The petitioner was nevertheless to be allowed to contest service of the notice and, if necessary, seek cross-examination of the process-server before the appellate forum. The appeal was then to be decided on merits according to law if service was established.</description>
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    <pubDate>Wed, 24 Feb 1971 00:00:00 +0530</pubDate>
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      <title>1971 (2) TMI 78 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=149869</link>
      <description>Writ interference was declined because the petitioner had already invoked the statutory appeal, and the disputed service of the pre-assessment notice was treated as a matter for the appellate authority. The court held that where an effective appellate remedy is pending, writ jurisdiction is ordinarily not exercised, especially on questions that require factual examination. The petitioner was nevertheless to be allowed to contest service of the notice and, if necessary, seek cross-examination of the process-server before the appellate forum. The appeal was then to be decided on merits according to law if service was established.</description>
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      <pubDate>Wed, 24 Feb 1971 00:00:00 +0530</pubDate>
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