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    <title>2017 (2) TMI 1053 - MADRAS HIGH COURT</title>
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    <description>Where a writ challenge to assessment orders involves disputed questions of fact, including whether the arrangement is a works contract, the matter should ordinarily be pursued before the statutory appellate authority, which can examine both facts and law in the first instance. The existence of an efficacious appeal and objections based on pre-deposit did not justify bypassing that remedy, so the writ petitions were not entertained. The Court also recognised that bona fide time spent in writ proceedings may be counted in a later appeal under Section 14 of the Limitation Act, 1963, or on analogous principles, leaving the assessee free to pursue the statutory appeal.</description>
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    <pubDate>Tue, 07 Feb 2017 00:00:00 +0530</pubDate>
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      <title>2017 (2) TMI 1053 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=339353</link>
      <description>Where a writ challenge to assessment orders involves disputed questions of fact, including whether the arrangement is a works contract, the matter should ordinarily be pursued before the statutory appellate authority, which can examine both facts and law in the first instance. The existence of an efficacious appeal and objections based on pre-deposit did not justify bypassing that remedy, so the writ petitions were not entertained. The Court also recognised that bona fide time spent in writ proceedings may be counted in a later appeal under Section 14 of the Limitation Act, 1963, or on analogous principles, leaving the assessee free to pursue the statutory appeal.</description>
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      <pubDate>Tue, 07 Feb 2017 00:00:00 +0530</pubDate>
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