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    <title>2021 (11) TMI 352 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the main writ petition challenging the assessment order under Section 143(3) of the Income-tax Act, 1961, emphasizing the need to exhaust the alternate remedy of a statutory appeal under Section 246A of the IT Act. The court highlighted the application of the alternate remedy rule in fiscal matters and directed the petitioner to pursue the statutory appeal while preserving their rights. The court also dismissed related Writ Miscellaneous Petitions (WMPs) with no order as to costs.</description>
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      <description>The court dismissed the main writ petition challenging the assessment order under Section 143(3) of the Income-tax Act, 1961, emphasizing the need to exhaust the alternate remedy of a statutory appeal under Section 246A of the IT Act. The court highlighted the application of the alternate remedy rule in fiscal matters and directed the petitioner to pursue the statutory appeal while preserving their rights. The court also dismissed related Writ Miscellaneous Petitions (WMPs) with no order as to costs.</description>
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      <pubDate>Fri, 22 Oct 2021 00:00:00 +0530</pubDate>
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