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    <title>2025 (12) TMI 1806 - MADRAS HIGH COURT</title>
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    <description>High Court refused to exercise writ jurisdiction to interfere with a detailed income tax assessment where contested factual questions and evidentiary disputes remained and an effective statutory appellate remedy exists; the court limited judicial review when factual determinations underpin the assessment and directed the petitioner to pursue the available appeal. The court also held that reliance on a related HUF&#039;s return and invoices alleged to be in a proprietor&#039;s name raised factual and evidentiary issues unsuitable for writ adjudication, leaving those matters to the appellate authority to decide on merits.</description>
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