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    <title>1990 (8) TMI 403 - DELHI HIGH COURT</title>
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    <description>An application under section 254 of the Income-tax Act must be finally disposed of only after affording the applicant an opportunity of hearing; dismissal without hearing is inconsistent with the requirement to deal with the matter in accordance with law. However, the High Court will ordinarily decline writ interference where an adequate statutory alternative remedy is available, and the availability of an application under section 256(1) and, if needed, section 256(2), justified refusal to entertain the writ petition. On that basis, the challenge to the Tribunal&#039;s orders failed and the petition was dismissed.</description>
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      <title>1990 (8) TMI 403 - DELHI HIGH COURT</title>
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      <description>An application under section 254 of the Income-tax Act must be finally disposed of only after affording the applicant an opportunity of hearing; dismissal without hearing is inconsistent with the requirement to deal with the matter in accordance with law. However, the High Court will ordinarily decline writ interference where an adequate statutory alternative remedy is available, and the availability of an application under section 256(1) and, if needed, section 256(2), justified refusal to entertain the writ petition. On that basis, the challenge to the Tribunal&#039;s orders failed and the petition was dismissed.</description>
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