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    <title>2019 (5) TMI 1203 - KERALA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging assessment orders for not utilizing statutory appeal under the Income Tax Act, 1961. However, the appellant was allowed to withdraw the writ appeal with directions for the appellate authority to consider all grounds, including alleged violations of natural justice. Emphasizing the importance of exhausting statutory remedies first, the court directed the appellate authority to independently assess all issues raised, including those related to natural justice violations, and consider the time spent on the writ petition and appeal when evaluating the limitation period for filing the appeal.</description>
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      <description>The court dismissed the writ petition challenging assessment orders for not utilizing statutory appeal under the Income Tax Act, 1961. However, the appellant was allowed to withdraw the writ appeal with directions for the appellate authority to consider all grounds, including alleged violations of natural justice. Emphasizing the importance of exhausting statutory remedies first, the court directed the appellate authority to independently assess all issues raised, including those related to natural justice violations, and consider the time spent on the writ petition and appeal when evaluating the limitation period for filing the appeal.</description>
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