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    <title>1971 (3) TMI 94 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=149911</link>
    <description>When an effective statutory appeal is already pending, writ jurisdiction under Article 226 is ordinarily not exercised, because the assessee has chosen the appellate route and the dispute should run its course there. The Tribunal&#039;s order also remained binding on the Appellate Assistant Commissioner until it was set aside, since a pending tax case by the department did not suspend its operation. The lower authority was therefore required to apply the Tribunal&#039;s legal view to the facts before it. The result was refusal of writ interference and affirmation of the Tribunal&#039;s continuing binding force on the subordinate appellate authority.</description>
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    <pubDate>Wed, 17 Mar 1971 00:00:00 +0530</pubDate>
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      <title>1971 (3) TMI 94 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=149911</link>
      <description>When an effective statutory appeal is already pending, writ jurisdiction under Article 226 is ordinarily not exercised, because the assessee has chosen the appellate route and the dispute should run its course there. The Tribunal&#039;s order also remained binding on the Appellate Assistant Commissioner until it was set aside, since a pending tax case by the department did not suspend its operation. The lower authority was therefore required to apply the Tribunal&#039;s legal view to the facts before it. The result was refusal of writ interference and affirmation of the Tribunal&#039;s continuing binding force on the subordinate appellate authority.</description>
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      <pubDate>Wed, 17 Mar 1971 00:00:00 +0530</pubDate>
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