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    <title>2016 (1) TMI 926 - MADRAS HIGH COURT</title>
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    <description>Where an efficacious statutory appeal was available, the writ court directed the assessee to pursue that remedy and preserved the right to contest limitation before the Tribunal. The court did not decide the delay dispute on merits; it left the question of timely filing open for the appellate forum. The assessee was permitted to file the appeal subject to the statutory pre-deposit requirement, thereby keeping the substantive appellate remedy alive while requiring compliance with the condition precedent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271134</link>
      <description>Where an efficacious statutory appeal was available, the writ court directed the assessee to pursue that remedy and preserved the right to contest limitation before the Tribunal. The court did not decide the delay dispute on merits; it left the question of timely filing open for the appellate forum. The assessee was permitted to file the appeal subject to the statutory pre-deposit requirement, thereby keeping the substantive appellate remedy alive while requiring compliance with the condition precedent.</description>
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