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    <title>2012 (1) TMI 133 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Writ jurisdiction under Articles 226 and 227 is ordinarily not invoked to challenge an assessment order where the tax statute provides a complete appellate mechanism. The Court reiterated that a petitioner must first pursue the statutory appeal and further remedies unless the case falls within recognised exceptions justifying direct writ intervention. As the assessment dispute did not satisfy those exceptions, the writ petition was held not maintainable and the petitioner was relegated to the appellate authority.</description>
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    <pubDate>Thu, 19 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2012 (1) TMI 133 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=165588</link>
      <description>Writ jurisdiction under Articles 226 and 227 is ordinarily not invoked to challenge an assessment order where the tax statute provides a complete appellate mechanism. The Court reiterated that a petitioner must first pursue the statutory appeal and further remedies unless the case falls within recognised exceptions justifying direct writ intervention. As the assessment dispute did not satisfy those exceptions, the writ petition was held not maintainable and the petitioner was relegated to the appellate authority.</description>
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      <pubDate>Thu, 19 Jan 2012 00:00:00 +0530</pubDate>
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