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    <title>2022 (8) TMI 1137 - MADRAS HIGH COURT</title>
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    <description>Attachment of rental income was treated as an order appealable under Rule 86 of the Second Schedule to the Income-tax Act, 1961. Because the dispute turned on factual questions about the deceased assessee&#039;s share in the property and the rental income attributable to that share, the court considered the appellate authority the proper forum for examination. The availability of an appeal with a stay mechanism also weighed against writ intervention. The petitioners were directed to pursue the statutory appellate remedy, and the writ petitions were disposed of without merits adjudication on the attachment.</description>
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      <description>Attachment of rental income was treated as an order appealable under Rule 86 of the Second Schedule to the Income-tax Act, 1961. Because the dispute turned on factual questions about the deceased assessee&#039;s share in the property and the rental income attributable to that share, the court considered the appellate authority the proper forum for examination. The availability of an appeal with a stay mechanism also weighed against writ intervention. The petitioners were directed to pursue the statutory appellate remedy, and the writ petitions were disposed of without merits adjudication on the attachment.</description>
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