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    <title>2007 (4) TMI 627 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction was held inappropriate where the dispute depended on contested facts, including the nature of the import transaction, the status of the agents, the genuineness of documents, and alleged administrative influence on the assessing officer. The Court noted that these issues could not be resolved on the writ record, especially because the primary documents were not produced. It reiterated that writ relief is ordinarily declined when serious factual disputes exist and an efficacious statutory appeal is available. Allegations of denial of hearing and bias were not supported by cogent material, and the petitioner was relegated to the statutory appeal remedy.</description>
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    <pubDate>Fri, 20 Apr 2007 00:00:00 +0530</pubDate>
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      <title>2007 (4) TMI 627 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=162511</link>
      <description>Writ jurisdiction was held inappropriate where the dispute depended on contested facts, including the nature of the import transaction, the status of the agents, the genuineness of documents, and alleged administrative influence on the assessing officer. The Court noted that these issues could not be resolved on the writ record, especially because the primary documents were not produced. It reiterated that writ relief is ordinarily declined when serious factual disputes exist and an efficacious statutory appeal is available. Allegations of denial of hearing and bias were not supported by cogent material, and the petitioner was relegated to the statutory appeal remedy.</description>
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      <pubDate>Fri, 20 Apr 2007 00:00:00 +0530</pubDate>
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