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    <title>1988 (4) TMI 415 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Writ jurisdiction should not be used to reopen a tax assessment that has already attained finality, and the petitioner must ordinarily pursue the statutory appellate remedy under the Act. The assessment in question had been completed years earlier without departmental challenge and had become final; on that basis, the Court held that the writ petition was not maintainable to disturb the concluded assessment. Because the grievance could have been addressed through the prescribed appeal mechanism, the attempt to bypass that remedy was rejected, and the challenge to the final assessment failed.</description>
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    <pubDate>Mon, 04 Apr 1988 00:00:00 +0530</pubDate>
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      <title>1988 (4) TMI 415 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=155622</link>
      <description>Writ jurisdiction should not be used to reopen a tax assessment that has already attained finality, and the petitioner must ordinarily pursue the statutory appellate remedy under the Act. The assessment in question had been completed years earlier without departmental challenge and had become final; on that basis, the Court held that the writ petition was not maintainable to disturb the concluded assessment. Because the grievance could have been addressed through the prescribed appeal mechanism, the attempt to bypass that remedy was rejected, and the challenge to the final assessment failed.</description>
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      <pubDate>Mon, 04 Apr 1988 00:00:00 +0530</pubDate>
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