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    <title>1997 (10) TMI 374 - PATNA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=159178</link>
    <description>A writ challenge to a revised fiscal assessment failed where the assessee had received notice fixing the hearing date but did not appear before the assessing authority or file any application there. On those facts, the plea of breach of natural justice was rejected as unsustainable. The Court further reiterated that, where an efficacious statutory appeal is available, writ jurisdiction under Articles 226 and 227 should not ordinarily be used to bypass the prescribed remedy. The revised assessment order and demand notice were therefore not liable to be quashed in the facts of the case.</description>
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    <pubDate>Mon, 27 Oct 1997 00:00:00 +0530</pubDate>
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      <title>1997 (10) TMI 374 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159178</link>
      <description>A writ challenge to a revised fiscal assessment failed where the assessee had received notice fixing the hearing date but did not appear before the assessing authority or file any application there. On those facts, the plea of breach of natural justice was rejected as unsustainable. The Court further reiterated that, where an efficacious statutory appeal is available, writ jurisdiction under Articles 226 and 227 should not ordinarily be used to bypass the prescribed remedy. The revised assessment order and demand notice were therefore not liable to be quashed in the facts of the case.</description>
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      <pubDate>Mon, 27 Oct 1997 00:00:00 +0530</pubDate>
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