https://www.taxtmi.com/caselaws?id=6426 Whether a writ under Art.226 can quash and remit when natural justice is violated: SC held that where an authority's order is vitiated by failure to observe natural justice, the court may quash it and direct fresh disposal by the competent authority; consequence - the authority must be directed to rehear after giving a reasonable opportunity, and its jurisdiction may be treated as revived by the court's order. Whether the 90-day limitation in s.132(5) is immutable and affects the validity of a fresh order: SC held the limitation protects the person whose property was seized and may be waived by consent; consequence - respondents who consented are estopped from challenging the Income-tax Officer's fresh order, and the HC erred in ordering return of the seized goods. en-us Fri, 20 Sep 1974 00:00:00 +0530 Fri, 16 Jan 2026 16:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6426 Whether a writ under Art.226 can quash and remit when natural justice is violated: SC held that where an authority's order is vitiated by failure to observe natural justice, the court may quash it and direct fresh disposal by the competent authority; consequence - the authority must be directed to rehear after giving a reasonable opportunity, and its jurisdiction may be treated as revived by the court's order. Whether the 90-day limitation in s.132(5) is immutable and affects the validity of a fresh order: SC held the limitation protects the person whose property was seized and may be waived by consent; consequence - respondents who consented are estopped from challenging the Income-tax Officer's fresh order, and the HC erred in ordering return of the seized goods. Case-Laws Income Tax Fri, 20 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6426