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    <title>2023 (3) TMI 925 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the Writ Petitions challenging the assessment orders under the Income Tax Act, emphasizing the availability of alternate statutory remedies under Section 246A. It found the petitions not maintainable, as the issues raised required factual examination inappropriate for writ jurisdiction. The court highlighted the rule of alternate remedy in fiscal matters and directed the Appellate Authority to hear any appeals filed without being influenced by the court&#039;s observations. The judgment underscored the necessity of following procedural avenues before seeking judicial intervention.</description>
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      <description>The court dismissed the Writ Petitions challenging the assessment orders under the Income Tax Act, emphasizing the availability of alternate statutory remedies under Section 246A. It found the petitions not maintainable, as the issues raised required factual examination inappropriate for writ jurisdiction. The court highlighted the rule of alternate remedy in fiscal matters and directed the Appellate Authority to hear any appeals filed without being influenced by the court&#039;s observations. The judgment underscored the necessity of following procedural avenues before seeking judicial intervention.</description>
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