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    <title>1990 (11) TMI 397 - WEST BENGAL TAXATION TRIBUNAL</title>
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      <link>https://www.taxtmi.com/caselaws?id=157696</link>
      <description>A parallel proceeding was held to be inadmissible where a revisional application on the same subject matter was already pending before another forum. The Tribunal applied the principle that a party cannot simultaneously pursue two remedies in respect of the same dispute before different forums, and treated the pending revision as a bar to admission of the section 8 application. Requests concerning declaration forms and stay of assessment were noted, but they did not change the maintainability finding. The application was rejected as not maintainable because the revisional remedy was already in progress.</description>
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