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    <title>1996 (4) TMI 33 - ALLAHABAD High Court</title>
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    <description>The High Court dismissed the writ petition challenging the order of the Income-tax Appellate Tribunal, emphasizing the importance of availing statutory remedies under the Income-tax Act. The court highlighted that the petitioner failed to utilize the prescribed remedy of a reference application under section 256(1) of the Act, opting for multiple miscellaneous applications instead. Emphasizing the limitations on exercising discretionary jurisdiction when alternative remedies are available, the court held that the petitioner&#039;s failure to pursue the appropriate statutory remedy led to the dismissal of the writ petition.</description>
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      <title>1996 (4) TMI 33 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=17260</link>
      <description>The High Court dismissed the writ petition challenging the order of the Income-tax Appellate Tribunal, emphasizing the importance of availing statutory remedies under the Income-tax Act. The court highlighted that the petitioner failed to utilize the prescribed remedy of a reference application under section 256(1) of the Act, opting for multiple miscellaneous applications instead. Emphasizing the limitations on exercising discretionary jurisdiction when alternative remedies are available, the court held that the petitioner&#039;s failure to pursue the appropriate statutory remedy led to the dismissal of the writ petition.</description>
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      <pubDate>Tue, 16 Apr 1996 00:00:00 +0530</pubDate>
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