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    <title>1987 (1) TMI 467 - ALLAHABAD HIGH COURT</title>
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    <description>Where assessment orders are already under challenge in pending statutory appeals, writ relief under Article 226 is generally not entertained. The text explains that multiple assessment years require separate factual examination by the competent appellate authorities, and the existence of significant financial exposure does not by itself justify bypassing the ordinary appellate remedy. The practical effect is that parties who have already invoked the appellate mechanism should ordinarily pursue those remedies rather than seek quashing of the assessment orders through writ jurisdiction.</description>
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      <title>1987 (1) TMI 467 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154944</link>
      <description>Where assessment orders are already under challenge in pending statutory appeals, writ relief under Article 226 is generally not entertained. The text explains that multiple assessment years require separate factual examination by the competent appellate authorities, and the existence of significant financial exposure does not by itself justify bypassing the ordinary appellate remedy. The practical effect is that parties who have already invoked the appellate mechanism should ordinarily pursue those remedies rather than seek quashing of the assessment orders through writ jurisdiction.</description>
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