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    <title>2026 (2) TMI 1209 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Where a petition challenges rectification orders under the remedy for errors apparent on the record, the court emphasised that writ jurisdiction is circumscribed when contested factual issues arise, the underlying assessment was not attacked by the statutory appellate process, rectification applications were considered after issuance of notices and a personal hearing, and an alternative statutory appeal is available; accordingly the writ petition was held not maintainable and dismissed, with the petitioner left to pursue the prescribed statutory remedies.</description>
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      <description>Where a petition challenges rectification orders under the remedy for errors apparent on the record, the court emphasised that writ jurisdiction is circumscribed when contested factual issues arise, the underlying assessment was not attacked by the statutory appellate process, rectification applications were considered after issuance of notices and a personal hearing, and an alternative statutory appeal is available; accordingly the writ petition was held not maintainable and dismissed, with the petitioner left to pursue the prescribed statutory remedies.</description>
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