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    <title>2023 (7) TMI 1060 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The HC held that it can entertain a writ petition despite non-availment of alternative remedies if pure questions of law arise or there is jurisdictional error or violation of natural justice. The petitioner&#039;s challenge to the show cause notice as illegal for being issued beyond the eight-year document retention period lacked merit since no production of books was sought. The court found it premature to decide the legality of the notice or revision of the assessment order at this stage, as the revisional authority has yet to determine these issues. The writ petition was dismissed without expressing opinion on merits, but the petitioner was granted 30 days to file a reply and participate in the proceedings.</description>
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    <pubDate>Thu, 20 Jul 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=440787</link>
      <description>The HC held that it can entertain a writ petition despite non-availment of alternative remedies if pure questions of law arise or there is jurisdictional error or violation of natural justice. The petitioner&#039;s challenge to the show cause notice as illegal for being issued beyond the eight-year document retention period lacked merit since no production of books was sought. The court found it premature to decide the legality of the notice or revision of the assessment order at this stage, as the revisional authority has yet to determine these issues. The writ petition was dismissed without expressing opinion on merits, but the petitioner was granted 30 days to file a reply and participate in the proceedings.</description>
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