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    <title>1998 (7) TMI 657 - KARNATAKA HIGH COURT</title>
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    <description>Writ jurisdiction under Article 226 is ordinarily unavailable in tax matters after the assessee has exhausted the statutory hierarchy of appeal, revision and related remedies, unless the levy or order is ultra vires, wholly without jurisdiction, or shows a manifest error. Reassessment is treated as part of the assessment process, and the mere use of an intelligence report does not by itself negate authority. Factual disputes, including the character of purchases, are not usually examined in writ proceedings. A plea of breach of natural justice will fail where objections were filed and the record does not show denial of effective opportunity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159675</link>
      <description>Writ jurisdiction under Article 226 is ordinarily unavailable in tax matters after the assessee has exhausted the statutory hierarchy of appeal, revision and related remedies, unless the levy or order is ultra vires, wholly without jurisdiction, or shows a manifest error. Reassessment is treated as part of the assessment process, and the mere use of an intelligence report does not by itself negate authority. Factual disputes, including the character of purchases, are not usually examined in writ proceedings. A plea of breach of natural justice will fail where objections were filed and the record does not show denial of effective opportunity.</description>
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