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    <title>2021 (6) TMI 637 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging assessment orders under Section 143(3) of the Income Tax Act, 1961, emphasizing the need to exhaust statutory appellate remedies before invoking writ jurisdiction. The petitioners&#039; claims of non-consideration of admitted facts and legality of foreign investments were not accepted, with the court directing the petitioners to pursue appeals before the Appellate Authority for a detailed examination of the discrepancies and factual disputes. The court stressed the importance of following proper appellate procedures and limited scope of writ jurisdiction in adjudicating mixed questions of fact and law.</description>
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      <description>The court dismissed the writ petitions challenging assessment orders under Section 143(3) of the Income Tax Act, 1961, emphasizing the need to exhaust statutory appellate remedies before invoking writ jurisdiction. The petitioners&#039; claims of non-consideration of admitted facts and legality of foreign investments were not accepted, with the court directing the petitioners to pursue appeals before the Appellate Authority for a detailed examination of the discrepancies and factual disputes. The court stressed the importance of following proper appellate procedures and limited scope of writ jurisdiction in adjudicating mixed questions of fact and law.</description>
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