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    <description>A writ petition challenging an assessment order was held not maintainable where the petitioner suppressed the availability of an efficacious statutory appeal under the Income-tax Act and related material facts. The court treated the attempt to bypass the alternate remedy without full disclosure as a prima facie abuse of the judicial process, and dismissed the petition while granting liberty to pursue the statutory appellate remedy. All contentions were left open for consideration in the appropriate proceeding.</description>
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      <description>A writ petition challenging an assessment order was held not maintainable where the petitioner suppressed the availability of an efficacious statutory appeal under the Income-tax Act and related material facts. The court treated the attempt to bypass the alternate remedy without full disclosure as a prima facie abuse of the judicial process, and dismissed the petition while granting liberty to pursue the statutory appellate remedy. All contentions were left open for consideration in the appropriate proceeding.</description>
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