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    <title>1984 (7) TMI 349 - MADRAS HIGH COURT</title>
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    <description>Once the assessee had invoked the revisional jurisdiction of the superior revenue authority on the same relief and that authority declined interference, the subordinate revisional authority was not required to entertain a ed request on identical grounds. The Tribunal was justified in refusing interference because the Deputy Commissioner had declined to exercise revisional power after the assessee had already pursued the same subject-matter before the higher authority. In these circumstances, the refusal to grant relief was upheld and the assessee&#039;s challenge failed.</description>
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      <title>1984 (7) TMI 349 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154799</link>
      <description>Once the assessee had invoked the revisional jurisdiction of the superior revenue authority on the same relief and that authority declined interference, the subordinate revisional authority was not required to entertain a ed request on identical grounds. The Tribunal was justified in refusing interference because the Deputy Commissioner had declined to exercise revisional power after the assessee had already pursued the same subject-matter before the higher authority. In these circumstances, the refusal to grant relief was upheld and the assessee&#039;s challenge failed.</description>
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      <pubDate>Mon, 30 Jul 1984 00:00:00 +0530</pubDate>
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