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    <title>2021 (9) TMI 911 - MADRAS HIGH COURT</title>
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    <description>The High Court emphasized the importance of exhausting appellate remedies before resorting to a writ petition challenging a final assessment order under the Income Tax Act, 1961. It highlighted the Appellate Authority&#039;s role as the final fact-finding body in cases involving disputed facts and cautioned against routinely entertaining writ petitions without exhausting statutory remedies. The Court granted the petitioner liberty to approach the Appellate Authority for redressal, emphasizing adherence to established legal procedures for effective dispute resolution. The writ petition was disposed of with no order as to costs.</description>
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      <description>The High Court emphasized the importance of exhausting appellate remedies before resorting to a writ petition challenging a final assessment order under the Income Tax Act, 1961. It highlighted the Appellate Authority&#039;s role as the final fact-finding body in cases involving disputed facts and cautioned against routinely entertaining writ petitions without exhausting statutory remedies. The Court granted the petitioner liberty to approach the Appellate Authority for redressal, emphasizing adherence to established legal procedures for effective dispute resolution. The writ petition was disposed of with no order as to costs.</description>
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