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    <title>1971 (9) TMI 40 - MADRAS High Court</title>
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    <description>Writ jurisdiction under Article 226 is not available to bypass the appellate and reference remedies expressly provided under the income-tax scheme. Where the grievance against assessment orders falls wholly within the statutory machinery and no issue of vires or jurisdiction is raised, direct recourse to the High Court is inappropriate. The assessee must pursue the remedies under the Act, and the writ petitions were not entertainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=8452</link>
      <description>Writ jurisdiction under Article 226 is not available to bypass the appellate and reference remedies expressly provided under the income-tax scheme. Where the grievance against assessment orders falls wholly within the statutory machinery and no issue of vires or jurisdiction is raised, direct recourse to the High Court is inappropriate. The assessee must pursue the remedies under the Act, and the writ petitions were not entertainable.</description>
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