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    <title>2024 (10) TMI 1286 - UTTARAKHAND HIGH COURT</title>
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    <description>A writ petition challenging an ex parte assessment order was held not maintainable because effective statutory remedies were available. The original assessment order was already under revision under Section 264 of the Income-tax Act, 1961, and the impugned order was appealable before the Appellate Tribunal under Section 253. In view of these alternative remedies, and the petitioner&#039;s admission that an appeal lay, the High Court treated the writ forum as inappropriate. The petition was dismissed in limine, with liberty granted to pursue the statutory appeal before the Appellate Tribunal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760687</link>
      <description>A writ petition challenging an ex parte assessment order was held not maintainable because effective statutory remedies were available. The original assessment order was already under revision under Section 264 of the Income-tax Act, 1961, and the impugned order was appealable before the Appellate Tribunal under Section 253. In view of these alternative remedies, and the petitioner&#039;s admission that an appeal lay, the High Court treated the writ forum as inappropriate. The petition was dismissed in limine, with liberty granted to pursue the statutory appeal before the Appellate Tribunal.</description>
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