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    <title>2021 (11) TMI 574 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the decision of the Single Judge, emphasizing the availability of an alternate remedy under the Income Tax Act for issues related to natural justice. The Court ruled that the appellant should pursue the statutory appeal route to address concerns about inadequate opportunity during the assessment process. The High Court dismissed the writ appeal, granting the appellant a specific timeline to file an appeal before the First Appellate Authority and prohibiting coercive action by the respondents during this period. No costs were awarded, and the connected CMP was also dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=414793</link>
      <description>The High Court upheld the decision of the Single Judge, emphasizing the availability of an alternate remedy under the Income Tax Act for issues related to natural justice. The Court ruled that the appellant should pursue the statutory appeal route to address concerns about inadequate opportunity during the assessment process. The High Court dismissed the writ appeal, granting the appellant a specific timeline to file an appeal before the First Appellate Authority and prohibiting coercive action by the respondents during this period. No costs were awarded, and the connected CMP was also dismissed.</description>
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