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    <title>2007 (9) TMI 561 - MADRAS HIGH COURT</title>
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    <description>The High Court declined to interfere with the Tribunal&#039;s refusal to entertain the challenge, since an efficacious statutory appeal remedy was available and no clarification was obtained to preserve exclusion of time spent before the Tribunal. The assessee instead pursued rectification, revision, and other statutory proceedings, which supported the Tribunal&#039;s view that the original petition was not maintainable. At the same time, because the revision before the Joint Commissioner was still pending, the Court protected the assessee by directing that recovery under the demand would remain stayed until disposal of that revision.</description>
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    <pubDate>Wed, 12 Sep 2007 00:00:00 +0530</pubDate>
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      <title>2007 (9) TMI 561 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163137</link>
      <description>The High Court declined to interfere with the Tribunal&#039;s refusal to entertain the challenge, since an efficacious statutory appeal remedy was available and no clarification was obtained to preserve exclusion of time spent before the Tribunal. The assessee instead pursued rectification, revision, and other statutory proceedings, which supported the Tribunal&#039;s view that the original petition was not maintainable. At the same time, because the revision before the Joint Commissioner was still pending, the Court protected the assessee by directing that recovery under the demand would remain stayed until disposal of that revision.</description>
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