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    <title>Supreme court disallows SLP, where alternative remedy not exercised by assessee</title>
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    <description>Supreme Court affirmed that Article 226 writ jurisdiction should not be invoked where an assessee has an effective alternate statutory appeal and failed to diligently avail that remedy within the limitation period; the Appellate Authority had dismissed the delayed appeal and the High Court properly declined extraordinary relief because none of the established exceptions to the alternate-remedy rule were shown.</description>
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      <title>Supreme court disallows SLP, where alternative remedy not exercised by assessee</title>
      <link>https://www.taxtmi.com/article/detailed?id=11790</link>
      <description>Supreme Court affirmed that Article 226 writ jurisdiction should not be invoked where an assessee has an effective alternate statutory appeal and failed to diligently avail that remedy within the limitation period; the Appellate Authority had dismissed the delayed appeal and the High Court properly declined extraordinary relief because none of the established exceptions to the alternate-remedy rule were shown.</description>
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      <pubDate>Tue, 29 Aug 2023 10:40:39 +0530</pubDate>
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