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    <title>1989 (10) TMI 44 - KERALA High Court</title>
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    <description>A writ petition under Articles 226 and 227 was held not maintainable where the Income-tax Act provided a specific statutory remedy by reference under Section 256(1) against the Tribunal&#039;s order. The Court stated that delay in pursuing the statutory remedy is not, by itself, a ground for invoking writ jurisdiction. Where an efficacious alternative remedy exists, the assessee must ordinarily exhaust that remedy before seeking extraordinary relief. The petition was dismissed, with liberty to the petitioner to pursue the statutory course available under the Act.</description>
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    <pubDate>Fri, 06 Oct 1989 00:00:00 +0530</pubDate>
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      <title>1989 (10) TMI 44 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=23716</link>
      <description>A writ petition under Articles 226 and 227 was held not maintainable where the Income-tax Act provided a specific statutory remedy by reference under Section 256(1) against the Tribunal&#039;s order. The Court stated that delay in pursuing the statutory remedy is not, by itself, a ground for invoking writ jurisdiction. Where an efficacious alternative remedy exists, the assessee must ordinarily exhaust that remedy before seeking extraordinary relief. The petition was dismissed, with liberty to the petitioner to pursue the statutory course available under the Act.</description>
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      <pubDate>Fri, 06 Oct 1989 00:00:00 +0530</pubDate>
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