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    <title>2016 (8) TMI 714 - MADRAS HIGH COURT</title>
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    <description>A writ of certiorari was not considered the proper remedy to quash the inspection report, seizure mahazar or statement recorded during a surprise inspection at this stage. The court noted that the records were seized from the business premises and that the enforcement officials claimed delegated authority under the statutory scheme, so it declined to interfere in writ jurisdiction. Any dispute over the correctness or effect of the recorded statement was left to be raised before the assessing officer, who was not to proceed mechanically on that statement alone. The jurisdictional objection to the inspection proceedings was not finally decided and remained open for assessment proceedings.</description>
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    <pubDate>Tue, 26 Jul 2016 00:00:00 +0530</pubDate>
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      <title>2016 (8) TMI 714 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=331330</link>
      <description>A writ of certiorari was not considered the proper remedy to quash the inspection report, seizure mahazar or statement recorded during a surprise inspection at this stage. The court noted that the records were seized from the business premises and that the enforcement officials claimed delegated authority under the statutory scheme, so it declined to interfere in writ jurisdiction. Any dispute over the correctness or effect of the recorded statement was left to be raised before the assessing officer, who was not to proceed mechanically on that statement alone. The jurisdictional objection to the inspection proceedings was not finally decided and remained open for assessment proceedings.</description>
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      <pubDate>Tue, 26 Jul 2016 00:00:00 +0530</pubDate>
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