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    <title>1992 (1) TMI 97 - KERALA High Court</title>
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    <description>The court dismissed the petitioner&#039;s challenge to the legality and jurisdiction of notices issued under section 147 of the Income-tax Act for reopening assessments for multiple years. Emphasizing the petitioner&#039;s significant delay in approaching the court and the availability of statutory remedies, the court held that the issues raised could be addressed through proper channels. The court also addressed the petitioner&#039;s concerns about coerced tax payments, stating that appellate authorities have the power to stay collections pending appeals. Ultimately, the court directed the petitioner to pursue statutory remedies and denied interference under Article 226 of the Constitution.</description>
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    <pubDate>Thu, 09 Jan 1992 00:00:00 +0530</pubDate>
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      <title>1992 (1) TMI 97 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=21983</link>
      <description>The court dismissed the petitioner&#039;s challenge to the legality and jurisdiction of notices issued under section 147 of the Income-tax Act for reopening assessments for multiple years. Emphasizing the petitioner&#039;s significant delay in approaching the court and the availability of statutory remedies, the court held that the issues raised could be addressed through proper channels. The court also addressed the petitioner&#039;s concerns about coerced tax payments, stating that appellate authorities have the power to stay collections pending appeals. Ultimately, the court directed the petitioner to pursue statutory remedies and denied interference under Article 226 of the Constitution.</description>
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      <pubDate>Thu, 09 Jan 1992 00:00:00 +0530</pubDate>
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