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    <title>2025 (8) TMI 629 - ORISSA HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging the assessment order framed under sections 147 read with 144 of the IT Act, holding that disputed questions of fact and jurisdictional issues are to be addressed by the appellate authority under the statute. The Court emphasized that an efficacious alternative remedy exists in the form of appeal, and the writ petition was not maintainable since it did not fall within the limited scope for such petitions. The Court noted that jurisdictional questions involve mixed questions of fact and law, which are better suited for determination by the appellate forums. Consequently, the petition was dismissed as devoid of merit, and all pending interlocutory applications were also dismissed.</description>
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    <pubDate>Wed, 06 Aug 2025 00:00:00 +0530</pubDate>
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      <title>2025 (8) TMI 629 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=776442</link>
      <description>The HC dismissed the writ petition challenging the assessment order framed under sections 147 read with 144 of the IT Act, holding that disputed questions of fact and jurisdictional issues are to be addressed by the appellate authority under the statute. The Court emphasized that an efficacious alternative remedy exists in the form of appeal, and the writ petition was not maintainable since it did not fall within the limited scope for such petitions. The Court noted that jurisdictional questions involve mixed questions of fact and law, which are better suited for determination by the appellate forums. Consequently, the petition was dismissed as devoid of merit, and all pending interlocutory applications were also dismissed.</description>
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      <pubDate>Wed, 06 Aug 2025 00:00:00 +0530</pubDate>
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