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    <title>2025 (11) TMI 477 - ORISSA HIGH COURT</title>
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    <description>HC dismissed the writ petition as not entertained, holding the petitioner has an adequate alternative remedy under the Income Tax Act to challenge the assessment order. The court found the petitioner responded to the notice within the stipulated time and any prejudice or factual contention that the assessing officer exceeded the show-cause notice must be addressed on evidence before the appellate authority. The HC declined to exercise extraordinary jurisdiction under Article 226, directing the petitioner to pursue statutory appellate remedies to contest legality and factual issues in the assessment.</description>
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      <description>HC dismissed the writ petition as not entertained, holding the petitioner has an adequate alternative remedy under the Income Tax Act to challenge the assessment order. The court found the petitioner responded to the notice within the stipulated time and any prejudice or factual contention that the assessing officer exceeded the show-cause notice must be addressed on evidence before the appellate authority. The HC declined to exercise extraordinary jurisdiction under Article 226, directing the petitioner to pursue statutory appellate remedies to contest legality and factual issues in the assessment.</description>
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