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    <title>1992 (1) TMI 46 - PUNJAB AND HARYANA High Court</title>
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    <description>Where an efficacious statutory appeal is already pending, the High Court may decline to examine the merits of a wealth-tax challenge in writ jurisdiction and leave the taxability issue to the appellate authority. The court refused to express any opinion on whether enhanced compensation was includible in the assessment, held that such contentions could be raised before the appellate forum, and directed that authority to decide the appeal in accordance with law and the cited authorities. The writ proceedings were therefore disposed of without adjudicating the substantive tax dispute, and the assessment issues remained open for determination in appeal.</description>
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    <pubDate>Tue, 14 Jan 1992 00:00:00 +0530</pubDate>
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      <title>1992 (1) TMI 46 - PUNJAB AND HARYANA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=21425</link>
      <description>Where an efficacious statutory appeal is already pending, the High Court may decline to examine the merits of a wealth-tax challenge in writ jurisdiction and leave the taxability issue to the appellate authority. The court refused to express any opinion on whether enhanced compensation was includible in the assessment, held that such contentions could be raised before the appellate forum, and directed that authority to decide the appeal in accordance with law and the cited authorities. The writ proceedings were therefore disposed of without adjudicating the substantive tax dispute, and the assessment issues remained open for determination in appeal.</description>
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      <pubDate>Tue, 14 Jan 1992 00:00:00 +0530</pubDate>
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