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    <title>2026 (3) TMI 820 - MADRAS HIGH COURT</title>
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    <description>The HC considered whether Article 226 writ relief is maintainable despite an efficacious statutory appeal under the Income tax Act and whether the assessment dated 19.03.2024 breached natural justice. The court applied the principle that writ jurisdiction is an extraordinary, discretionary remedy and where a self contained, adequate and efficacious appellate scheme exists the writ should not substitute that remedy; outcome: writ petition rejected as not maintainable. On natural justice the court found contested issues to be fact intensive, no demonstrated total disregard of procedure or exceptional breach; outcome: no interference on natural justice grounds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=788065</link>
      <description>The HC considered whether Article 226 writ relief is maintainable despite an efficacious statutory appeal under the Income tax Act and whether the assessment dated 19.03.2024 breached natural justice. The court applied the principle that writ jurisdiction is an extraordinary, discretionary remedy and where a self contained, adequate and efficacious appellate scheme exists the writ should not substitute that remedy; outcome: writ petition rejected as not maintainable. On natural justice the court found contested issues to be fact intensive, no demonstrated total disregard of procedure or exceptional breach; outcome: no interference on natural justice grounds.</description>
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