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    <title>1995 (4) TMI 39 - MADHYA PRADESH High Court</title>
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    <description>Writ relief under Articles 226/227 was declined where the petitioners had already filed a reply before the Income-tax Officer and an alternative departmental remedy remained available. The Court held that it would not examine the substantive challenge to the administrative circular or the petitioners&#039; locus for extraordinary relief at that stage, and directed them to pursue disposal of their pending reply before the competent authority. It further recorded that the departmental authority must consider the raised jurisdictional objection and decide the validity issue in accordance with law.</description>
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      <description>Writ relief under Articles 226/227 was declined where the petitioners had already filed a reply before the Income-tax Officer and an alternative departmental remedy remained available. The Court held that it would not examine the substantive challenge to the administrative circular or the petitioners&#039; locus for extraordinary relief at that stage, and directed them to pursue disposal of their pending reply before the competent authority. It further recorded that the departmental authority must consider the raised jurisdictional objection and decide the validity issue in accordance with law.</description>
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