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    <title>1984 (11) TMI 17 - ALLAHABAD High Court</title>
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    <description>A writ of prohibition under article 226 may restrain assessment proceedings where the authority&#039;s lack of jurisdiction is apparent on admitted facts or on the face of the record, including on a limitation objection. Where limitation depends on disputed facts requiring statutory adjudication, the writ remedy is generally not appropriate. On the materials discussed, the alleged factual disputes did not require further investigation at the threshold, and a prima facie case for restraint was shown. The writ petition was therefore maintainable and the preliminary objection to maintainability was rejected.</description>
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      <title>1984 (11) TMI 17 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=26843</link>
      <description>A writ of prohibition under article 226 may restrain assessment proceedings where the authority&#039;s lack of jurisdiction is apparent on admitted facts or on the face of the record, including on a limitation objection. Where limitation depends on disputed facts requiring statutory adjudication, the writ remedy is generally not appropriate. On the materials discussed, the alleged factual disputes did not require further investigation at the threshold, and a prima facie case for restraint was shown. The writ petition was therefore maintainable and the preliminary objection to maintainability was rejected.</description>
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      <pubDate>Tue, 20 Nov 1984 00:00:00 +0530</pubDate>
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