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    <title>1990 (4) TMI 16 - JAMMU AND KASHMIR High Court</title>
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    <description>Writ jurisdiction was held inappropriate for challenging notices under the Income-tax Act where the dispute turned on factual controversies about the genuineness and validity of a partnership concern. The court noted that the Act provided a complete statutory code with adequate remedies, allowing the assessees to raise all objections before the assessing authority and pursue remedies available in law. In the absence of any special circumstance justifying bypass of that framework, the petitioners were relegated to the statutory remedy before the Income-tax Officer rather than pursuing writ relief.</description>
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      <description>Writ jurisdiction was held inappropriate for challenging notices under the Income-tax Act where the dispute turned on factual controversies about the genuineness and validity of a partnership concern. The court noted that the Act provided a complete statutory code with adequate remedies, allowing the assessees to raise all objections before the assessing authority and pursue remedies available in law. In the absence of any special circumstance justifying bypass of that framework, the petitioners were relegated to the statutory remedy before the Income-tax Officer rather than pursuing writ relief.</description>
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      <pubDate>Wed, 04 Apr 1990 00:00:00 +0530</pubDate>
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