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    <title>2026 (2) TMI 603 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to an assessment order and a rectification rejection was not entertained because disputed questions of fact existed and an appellate remedy was available. The court therefore declined to examine the merits in writ jurisdiction and permitted the assessee to pursue the statutory appeal instead. Liberty to file or continue the appeal was made subject to deposit of 25% of the disputed tax within the stipulated time, making the appellate route available on compliance with that condition.</description>
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      <description>A writ challenge to an assessment order and a rectification rejection was not entertained because disputed questions of fact existed and an appellate remedy was available. The court therefore declined to examine the merits in writ jurisdiction and permitted the assessee to pursue the statutory appeal instead. Liberty to file or continue the appeal was made subject to deposit of 25% of the disputed tax within the stipulated time, making the appellate route available on compliance with that condition.</description>
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