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    <title>2026 (8) TMI 1740 - CHHATTISGARH HIGH COURT</title>
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    <description>Article 226 writ jurisdiction is discretionary and ordinarily should not be used to challenge reassessment proceedings where the reassessment order itself is not impugned and the taxpayer has already pursued a pending statutory appeal against that order. Invoking an effective statutory remedy for the same cause precludes parallel proceedings seeking substantially the same relief through writ jurisdiction. The reassessment challenge is therefore not maintainable, and no writ interference is warranted while the statutory appeal remains pending.</description>
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      <title>2026 (8) TMI 1740 - CHHATTISGARH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=797866</link>
      <description>Article 226 writ jurisdiction is discretionary and ordinarily should not be used to challenge reassessment proceedings where the reassessment order itself is not impugned and the taxpayer has already pursued a pending statutory appeal against that order. Invoking an effective statutory remedy for the same cause precludes parallel proceedings seeking substantially the same relief through writ jurisdiction. The reassessment challenge is therefore not maintainable, and no writ interference is warranted while the statutory appeal remains pending.</description>
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