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    <description>Writ petitions challenging reassessment notices under the Income-tax Act, 1961 were held not maintainable because an efficacious statutory remedy was available. The petitioners could file replies to the notices and, if reassessment orders were later passed, pursue the appellate remedies under the Act. As the controversy involved disputed questions of fact, the High Court declined to exercise writ jurisdiction under article 226 and left the parties to the statutory framework.</description>
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      <description>Writ petitions challenging reassessment notices under the Income-tax Act, 1961 were held not maintainable because an efficacious statutory remedy was available. The petitioners could file replies to the notices and, if reassessment orders were later passed, pursue the appellate remedies under the Act. As the controversy involved disputed questions of fact, the High Court declined to exercise writ jurisdiction under article 226 and left the parties to the statutory framework.</description>
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