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    <title>2024 (10) TMI 1451 - ALLAHABAD HIGH COURT</title>
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    <description>A writ challenge to a tax assessment order is not maintainable where the petitioner had already been granted liberty to pursue the statutory appeal within the prescribed time and failed to do so. The Court treated limitation as running from the earlier order, noted that the appeal was not filed within the extended period, and held that writ jurisdiction cannot be used to bypass an available appellate remedy after its expiry. The challenge therefore failed because the assessee did not avail the effective statutory remedy within time.</description>
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      <title>2024 (10) TMI 1451 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=760852</link>
      <description>A writ challenge to a tax assessment order is not maintainable where the petitioner had already been granted liberty to pursue the statutory appeal within the prescribed time and failed to do so. The Court treated limitation as running from the earlier order, noted that the appeal was not filed within the extended period, and held that writ jurisdiction cannot be used to bypass an available appellate remedy after its expiry. The challenge therefore failed because the assessee did not avail the effective statutory remedy within time.</description>
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