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    <title>1967 (3) TMI 118 - DELHI HIGH COURT</title>
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    <description>Availability of an alternative statutory remedy does not operate as an absolute bar to writ jurisdiction; however, where the challenge turns on disputed facts such as service and dissolution, the Court may decline writ adjudication and leave the matter to the statutory forum. On section 35(5) of the Indian Income Tax Act, 1922, the provision was held to apply where the firm&#039;s reassessment occurred after 1-4-1952, even though the partners&#039; original assessments had already been completed. Rectification of the partners&#039; completed assessments to reflect the firm&#039;s revised income was therefore valid, and the challenge failed.</description>
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    <pubDate>Tue, 28 Mar 1967 00:00:00 +0530</pubDate>
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      <title>1967 (3) TMI 118 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=276582</link>
      <description>Availability of an alternative statutory remedy does not operate as an absolute bar to writ jurisdiction; however, where the challenge turns on disputed facts such as service and dissolution, the Court may decline writ adjudication and leave the matter to the statutory forum. On section 35(5) of the Indian Income Tax Act, 1922, the provision was held to apply where the firm&#039;s reassessment occurred after 1-4-1952, even though the partners&#039; original assessments had already been completed. Rectification of the partners&#039; completed assessments to reflect the firm&#039;s revised income was therefore valid, and the challenge failed.</description>
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      <pubDate>Tue, 28 Mar 1967 00:00:00 +0530</pubDate>
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