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    <title>2021 (1) TMI 241 - KERALA HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging the order of the Income Tax Appellate Tribunal related to assessments for the years 2006-07 to 2011-12. The petitioner&#039;s appeals were rejected, and applications for rectification of alleged mistakes were also dismissed. The Court emphasized the availability of the appeal remedy under Section 260A of the Income Tax Act for matters involving substantial questions of law, highlighting the importance of adhering to the prescribed procedures for filing appeals. The judgment underscored that the High Court cannot function as an appellate authority under Article 226 of the Constitution of India in such cases.</description>
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