https://www.taxtmi.com/caselaws?id=14290 The court directed the Assistant Commissioner of Income-tax to release the seized assets forthwith, as they had been properly explained, in accordance with section 132(5) of the Income-tax Act, 1961. The court found the petitioner's reliance on the decision in Manik Chand Soni v. Asst. CIT [1995] 216 ITR 552 to be applicable. Despite objections raised by the Income-tax Department regarding the maintainability of the writ petition under Article 226 of the Constitution, the court allowed the petition, emphasizing the availability of alternative remedies does not bar invoking Article 226 jurisdiction when questions of law interpretation are involved. en-us Tue, 13 Feb 2001 00:00:00 +0530 Wed, 15 Jul 2009 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14290 The court directed the Assistant Commissioner of Income-tax to release the seized assets forthwith, as they had been properly explained, in accordance with section 132(5) of the Income-tax Act, 1961. The court found the petitioner's reliance on the decision in Manik Chand Soni v. Asst. CIT [1995] 216 ITR 552 to be applicable. Despite objections raised by the Income-tax Department regarding the maintainability of the writ petition under Article 226 of the Constitution, the court allowed the petition, emphasizing the availability of alternative remedies does not bar invoking Article 226 jurisdiction when questions of law interpretation are involved. Case-Laws Income Tax Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14290