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    <title>2019 (8) TMI 1208 - MADRAS HIGH COURT</title>
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    <description>The court concluded that the petitioner should pursue the alternate remedy of filing a statutory appeal before the CIT-A regarding the validity of the assessment order and eligibility of donations for exemption. The court emphasized the importance of exhausting alternate remedies, particularly in fiscal matters, and allowed for the exclusion of time spent in the writ petition from the limitation period for filing the appeal. The writ petition was disposed of with directions for the petitioner to address all issues in the appeal, with no costs awarded.</description>
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      <description>The court concluded that the petitioner should pursue the alternate remedy of filing a statutory appeal before the CIT-A regarding the validity of the assessment order and eligibility of donations for exemption. The court emphasized the importance of exhausting alternate remedies, particularly in fiscal matters, and allowed for the exclusion of time spent in the writ petition from the limitation period for filing the appeal. The writ petition was disposed of with directions for the petitioner to address all issues in the appeal, with no costs awarded.</description>
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