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    <title>1978 (7) TMI 43 - ALLAHABAD High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=37285</link>
    <description>A writ petition under Article 226 seeking quashing of a proposed rectification notice under Sections 154 and 155 was held premature because the objections raised involved debatable questions and it was not prima facie clear that the notice lacked any apparent mistake. The petitioner had only been asked to appear and be heard before the assessing officer, so the proper course was to pursue that statutory remedy rather than invoke writ jurisdiction at that stage. The notice was therefore not quashed in writ proceedings and the petition was dismissed.</description>
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    <pubDate>Wed, 19 Jul 1978 00:00:00 +0530</pubDate>
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      <title>1978 (7) TMI 43 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=37285</link>
      <description>A writ petition under Article 226 seeking quashing of a proposed rectification notice under Sections 154 and 155 was held premature because the objections raised involved debatable questions and it was not prima facie clear that the notice lacked any apparent mistake. The petitioner had only been asked to appear and be heard before the assessing officer, so the proper course was to pursue that statutory remedy rather than invoke writ jurisdiction at that stage. The notice was therefore not quashed in writ proceedings and the petition was dismissed.</description>
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      <pubDate>Wed, 19 Jul 1978 00:00:00 +0530</pubDate>
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