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    <title>1997 (5) TMI 20 - DELHI High Court</title>
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    <description>The High Court dismissed the writ petitions challenging the Tribunal&#039;s order dated January 3, 1997, emphasizing the availability of an alternative remedy under section 256(1) of the Income-tax Act. The court held that the petitioners had acquiesced in the appeal being decided on merits without pressing the application under rule 29, thus finding no grounds for interference in writ jurisdiction.</description>
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