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    <title>2003 (11) TMI 39 - MADHYA PRADESH High Court</title>
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    <description>The court dismissed the writ petition challenging the order of the Commissioner of Income-tax (Appeals) on the grounds that the petitioner had an alternative remedy of appeal available under section 253 of the Income-tax Act. The judge emphasized the principle that statutory remedies should be exhausted before seeking writ relief under articles 226 and 227 of the Constitution of India. As no exceptional circumstances were found to warrant deviating from this rule, the writ petition was dismissed, granting the petitioner the liberty to pursue appeal options provided by the Act.</description>
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      <description>The court dismissed the writ petition challenging the order of the Commissioner of Income-tax (Appeals) on the grounds that the petitioner had an alternative remedy of appeal available under section 253 of the Income-tax Act. The judge emphasized the principle that statutory remedies should be exhausted before seeking writ relief under articles 226 and 227 of the Constitution of India. As no exceptional circumstances were found to warrant deviating from this rule, the writ petition was dismissed, granting the petitioner the liberty to pursue appeal options provided by the Act.</description>
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      <pubDate>Fri, 28 Nov 2003 00:00:00 +0530</pubDate>
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