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    <title>1990 (4) TMI 48 - ALLAHABAD High Court</title>
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    <description>Availability of an efficacious statutory appeal against an assessment order barred writ intervention on disputed factual questions. The Court declined to examine whether the assessee had been given, or had refused, an opportunity to cross-examine witnesses, holding that such issues are properly considered by the appellate authority, which can assess the adequacy of the opportunity and, if required, grant further opportunity or remand the matter for fresh consideration. The writ petition challenging the assessment was therefore rejected on maintainability grounds, leaving the petitioner to pursue the statutory appellate remedy.</description>
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    <pubDate>Wed, 18 Apr 1990 00:00:00 +0530</pubDate>
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      <title>1990 (4) TMI 48 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=23416</link>
      <description>Availability of an efficacious statutory appeal against an assessment order barred writ intervention on disputed factual questions. The Court declined to examine whether the assessee had been given, or had refused, an opportunity to cross-examine witnesses, holding that such issues are properly considered by the appellate authority, which can assess the adequacy of the opportunity and, if required, grant further opportunity or remand the matter for fresh consideration. The writ petition challenging the assessment was therefore rejected on maintainability grounds, leaving the petitioner to pursue the statutory appellate remedy.</description>
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      <pubDate>Wed, 18 Apr 1990 00:00:00 +0530</pubDate>
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