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    <description>The High Court dismissed the writ petition challenging an assessment order under the Income Tax Act, 1961, emphasizing the availability of an alternative remedy through appeal. Citing legal precedents, the Court held that the existence of an alternative remedy is a rule of policy and discretion, not law. While acknowledging exceptions for fundamental rights violations or lack of jurisdiction, the Court stressed the importance of following statutory mechanisms for redressal. The judgment highlights the discretionary nature of writ jurisdiction under Articles 226/227 and directs petitioners to exhaust alternative remedies before seeking relief through the High Court.</description>
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