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    <title>2012 (11) TMI 630 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the decision of the Commissioner of Income Tax-I to refuse interference with the Assessing Officer&#039;s assessment order. The petitioner&#039;s attempt to challenge the order through a writ petition was dismissed as impermissible, as the statutory appeal process had not been exhausted. The Court found the Commissioner&#039;s decision in compliance with the law, noting that the revisional power under Section 264 aims to grant relief without prejudice to the assessee. The writ petition was declined under Article 226 of the Constitution of India, with no costs imposed.</description>
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      <description>The Court upheld the decision of the Commissioner of Income Tax-I to refuse interference with the Assessing Officer&#039;s assessment order. The petitioner&#039;s attempt to challenge the order through a writ petition was dismissed as impermissible, as the statutory appeal process had not been exhausted. The Court found the Commissioner&#039;s decision in compliance with the law, noting that the revisional power under Section 264 aims to grant relief without prejudice to the assessee. The writ petition was declined under Article 226 of the Constitution of India, with no costs imposed.</description>
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      <pubDate>Tue, 16 Oct 2012 00:00:00 +0530</pubDate>
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