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    <title>2006 (7) TMI 587 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Where a taxpayer challenges provisional assessment through writ proceedings despite an available statutory appeal, the writ court may decline interference if the dispute raises debatable issues on tax classification and the validity of provisional assessment. The court noted that such objections could be pursued before the appellate authority or in regular assessment proceedings. Because the statute provided an efficacious alternative remedy, the petitioner was relegated to that remedy and the merits of the assessment and jurisdictional objections were not examined at that stage.</description>
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      <title>2006 (7) TMI 587 - PUNJAB AND HARYANA HIGH COURT</title>
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      <description>Where a taxpayer challenges provisional assessment through writ proceedings despite an available statutory appeal, the writ court may decline interference if the dispute raises debatable issues on tax classification and the validity of provisional assessment. The court noted that such objections could be pursued before the appellate authority or in regular assessment proceedings. Because the statute provided an efficacious alternative remedy, the petitioner was relegated to that remedy and the merits of the assessment and jurisdictional objections were not examined at that stage.</description>
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      <pubDate>Thu, 06 Jul 2006 00:00:00 +0530</pubDate>
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