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    <title>2024 (5) TMI 985 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction under Article 226 is not appropriate for reassessment disputes turning on disputed facts, including labour charges in works contracts, purchase tax exposure, processing loss, and TDS claims requiring document verification. Where such issues depend on evidence and the assessee has an efficacious statutory appeal, the writ court should decline interference and leave the matter to the appellate forum. The assessee was therefore rightly relegated to the statutory remedy.</description>
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      <description>Writ jurisdiction under Article 226 is not appropriate for reassessment disputes turning on disputed facts, including labour charges in works contracts, purchase tax exposure, processing loss, and TDS claims requiring document verification. Where such issues depend on evidence and the assessee has an efficacious statutory appeal, the writ court should decline interference and leave the matter to the appellate forum. The assessee was therefore rightly relegated to the statutory remedy.</description>
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