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    <title>2021 (10) TMI 29 - KARNATAKA HIGH COURT</title>
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    <description>Where reassessment directed under a revisional order had already been completed and the assessee had participated in those proceedings, the challenge to the revisional order was not entertained on merits because a statutory appeal lay against the reassessment order. The court treated the available appellate remedy as the proper course and declined to examine the revisional challenge, as no useful purpose would be served by doing so after completion of reassessment. The dispute was therefore disposed of without adjudication of the substantive tax issues, leaving the assessee to pursue the alternative statutory appeal remedy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=412977</link>
      <description>Where reassessment directed under a revisional order had already been completed and the assessee had participated in those proceedings, the challenge to the revisional order was not entertained on merits because a statutory appeal lay against the reassessment order. The court treated the available appellate remedy as the proper course and declined to examine the revisional challenge, as no useful purpose would be served by doing so after completion of reassessment. The dispute was therefore disposed of without adjudication of the substantive tax issues, leaving the assessee to pursue the alternative statutory appeal remedy.</description>
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      <pubDate>Tue, 07 Sep 2021 00:00:00 +0530</pubDate>
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