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    <title>2026 (5) TMI 1866 - DELHI HIGH  COURT</title>
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    <description>Extraordinary writ jurisdiction under Article 226 is unsuitable for challenges to assessment additions requiring examination of facts, evidence, and the relevance of transactions to a particular assessment year. Such objections fall within the statutory appellate process rather than writ review. The taxpayer was directed to pursue the appellate remedy, and the appellate authority was required to consider an appeal filed within two weeks without raising limitation objections.</description>
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      <description>Extraordinary writ jurisdiction under Article 226 is unsuitable for challenges to assessment additions requiring examination of facts, evidence, and the relevance of transactions to a particular assessment year. Such objections fall within the statutory appellate process rather than writ review. The taxpayer was directed to pursue the appellate remedy, and the appellate authority was required to consider an appeal filed within two weeks without raising limitation objections.</description>
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