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    <title>2017 (8) TMI 1147 - MADRAS HIGH COURT</title>
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      <link>https://www.taxtmi.com/caselaws?id=347089</link>
      <description>Writ jurisdiction was treated as unavailable where the challenge to rejection of rectification applications required factual re-appreciation of deemed assessments and the correctness of the materials relied upon. The availability of an effective statutory revision before the Joint Commissioner was held to provide an efficacious alternate remedy under the fiscal statute. In such a hierarchy of remedies, the court declined to let the writ petitions bypass the prescribed revisional course, especially because the plea of error apparent on the face of the record did not arise as a pure question of law. The writ petitions were held not maintainable and dismissed.</description>
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