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    <title>2016 (7) TMI 77 - MADRAS HIGH COURT</title>
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    <description>In tax matters involving disputed factual questions, the High Court will ordinarily decline writ jurisdiction under Article 226 where an effective statutory appellate remedy is available. The Court noted that the assessee had received notice, filed objections, and been given a personal hearing, so the challenge to the revised assessment required fact-finding by the appellate authority rather than intervention in writ proceedings. Recognised exceptions to the alternative remedy rule were found inapplicable because no fundamental procedural violation was shown. The writ petition was therefore held not maintainable, and the assessee was relegated to the statutory appellate forum.</description>
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    <pubDate>Mon, 20 Jun 2016 00:00:00 +0530</pubDate>
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      <title>2016 (7) TMI 77 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=329479</link>
      <description>In tax matters involving disputed factual questions, the High Court will ordinarily decline writ jurisdiction under Article 226 where an effective statutory appellate remedy is available. The Court noted that the assessee had received notice, filed objections, and been given a personal hearing, so the challenge to the revised assessment required fact-finding by the appellate authority rather than intervention in writ proceedings. Recognised exceptions to the alternative remedy rule were found inapplicable because no fundamental procedural violation was shown. The writ petition was therefore held not maintainable, and the assessee was relegated to the statutory appellate forum.</description>
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      <pubDate>Mon, 20 Jun 2016 00:00:00 +0530</pubDate>
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