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    <title>2002 (4) TMI 30 - CALCUTTA High Court</title>
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    <description>The High Court held that it lacked jurisdiction to entertain a writ petition challenging the rejection of a tax refund claim, emphasizing that its role was limited to specific grounds and not the merits of the refund claim. The court clarified that an order of refund falls under section 237 of the Income-tax Act, with appeal remedies available under section 246(1)(k) before the Deputy Commissioner of Income-tax (Appeals). The writ petition was dismissed, allowing the petitioners to pursue appeal options as provided by the Act.</description>
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    <pubDate>Thu, 18 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 30 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12414</link>
      <description>The High Court held that it lacked jurisdiction to entertain a writ petition challenging the rejection of a tax refund claim, emphasizing that its role was limited to specific grounds and not the merits of the refund claim. The court clarified that an order of refund falls under section 237 of the Income-tax Act, with appeal remedies available under section 246(1)(k) before the Deputy Commissioner of Income-tax (Appeals). The writ petition was dismissed, allowing the petitioners to pursue appeal options as provided by the Act.</description>
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      <pubDate>Thu, 18 Apr 2002 00:00:00 +0530</pubDate>
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