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    <title>1998 (2) TMI 62 - MADRAS High Court</title>
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    <description>A writ of prohibition was refused because the Income-tax Officer still had jurisdiction to examine the assessee&#039;s limitation plea after remand. The Tribunal had not decided limitation on merits; it only permitted the issue of limitation and jurisdiction to be raised before the assessing officer. The corrigendum made only a technical correction and did not change the substantive directions. Reading the order as a whole, the isolated use of the word &quot;allowed&quot; in relation to the cross-objection did not deprive the officer of authority. The availability of statutory remedies also weighed against writ interference.</description>
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    <pubDate>Tue, 03 Feb 1998 00:00:00 +0530</pubDate>
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      <title>1998 (2) TMI 62 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16090</link>
      <description>A writ of prohibition was refused because the Income-tax Officer still had jurisdiction to examine the assessee&#039;s limitation plea after remand. The Tribunal had not decided limitation on merits; it only permitted the issue of limitation and jurisdiction to be raised before the assessing officer. The corrigendum made only a technical correction and did not change the substantive directions. Reading the order as a whole, the isolated use of the word &quot;allowed&quot; in relation to the cross-objection did not deprive the officer of authority. The availability of statutory remedies also weighed against writ interference.</description>
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      <pubDate>Tue, 03 Feb 1998 00:00:00 +0530</pubDate>
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