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2013 (4) TMI 587 - ALLAHABAD HIGH COURTAssessment orders illegal or without jurisdiction or null and void as a wrong section finds mention in the impugned assessment orders - Held that:- As from the photostat copies of the impugned assessment orders and challans it appears that there is overwriting in the assessment orders on the figure (3) of words "section 16 (3)". As nothing turns upon this overwriting, it cannot be taken into account and leave the matter as it is. No merit in the argument of the petitioners as point raised by the petitioners is more technical in nature than substantial one. As decided in United Bank of India Vs. Satyawati Tondon and others (2010 (7) TMI 829 - SUPREME COURT) that in all such cases of tax matters, the court must insist that before availing remedy under Article 226 of the Constitution of India, a person must exhaust the remedies available under the relevant statutes vide para-43 - writ petition dismissed as petitioners have adequate alternative remedy by way of appeal.
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