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    <title>1971 (3) TMI 51 - MADRAS HIGH COURT</title>
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    <description>A writ petition under Article 226 is ordinarily not entertained where an effective statutory appeal on the same turnover issue is already pending, and the assessee must pursue that appellate remedy first. The commentary also states that the Tribunal&#039;s view remains binding on the Appellate Assistant Commissioner until it is set aside, and the mere filing of a tax case by the department does not stay the Tribunal&#039;s order. The subordinate appellate authority must therefore apply the Tribunal&#039;s legal view to the facts before it.</description>
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    <pubDate>Wed, 17 Mar 1971 00:00:00 +0530</pubDate>
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      <title>1971 (3) TMI 51 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=40476</link>
      <description>A writ petition under Article 226 is ordinarily not entertained where an effective statutory appeal on the same turnover issue is already pending, and the assessee must pursue that appellate remedy first. The commentary also states that the Tribunal&#039;s view remains binding on the Appellate Assistant Commissioner until it is set aside, and the mere filing of a tax case by the department does not stay the Tribunal&#039;s order. The subordinate appellate authority must therefore apply the Tribunal&#039;s legal view to the facts before it.</description>
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      <pubDate>Wed, 17 Mar 1971 00:00:00 +0530</pubDate>
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