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    <title>1993 (9) TMI 45 - ALLAHABAD High Court</title>
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    <description>A writ petition challenging a revision order under section 263 of the Income-tax Act, 1961 was declined because an effective statutory appeal lay to the ITAT. The assessment orders were also already under appeal before the appellate authority, so the petitioner could not bypass the prescribed appellate mechanism. The High Court therefore refused to examine the merits of the revision order and treated the availability of alternative remedies as decisive. The writ petition was rejected as not maintainable.</description>
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    <pubDate>Fri, 17 Sep 1993 00:00:00 +0530</pubDate>
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      <title>1993 (9) TMI 45 - ALLAHABAD High Court</title>
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      <description>A writ petition challenging a revision order under section 263 of the Income-tax Act, 1961 was declined because an effective statutory appeal lay to the ITAT. The assessment orders were also already under appeal before the appellate authority, so the petitioner could not bypass the prescribed appellate mechanism. The High Court therefore refused to examine the merits of the revision order and treated the availability of alternative remedies as decisive. The writ petition was rejected as not maintainable.</description>
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      <pubDate>Fri, 17 Sep 1993 00:00:00 +0530</pubDate>
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