Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The HC directed immediate release of the ornaments and books of account seized during the 1994 search, finding that the petitioner had executed the required indemnity bond and filed affidavits and that the Joint Commissioner of Income Tax (Range 4(1), Ahmedabad) had confirmed no outstanding demand and that no assessment, penalty or prosecution proceedings are pending. The respondents were ordered to release the seized property forthwith and to file a compliance report before the HC within one week. The direction is final and operative, obligating revenue authorities to restore the petitioner's seized property absent any extant tax liability or ongoing proceedings.
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