https://www.taxtmi.com/caselaws?id=18678 A writ challenge to search and seizure proceedings was held unsuitable for Article 226 review where the dispute depended on contested facts, including whether the search warrant stood in the petitioner's name and whether the premises were jointly held or used. The rival affidavits raised factual controversies that could not be conclusively resolved in writ jurisdiction. The availability of the statutory objection mechanism before the competent authority under Section 132(5) of the Income-tax Act was also recognised. On that basis, the writ petition was dismissed. en-us Mon, 30 Oct 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18678 A writ challenge to search and seizure proceedings was held unsuitable for Article 226 review where the dispute depended on contested facts, including whether the search warrant stood in the petitioner's name and whether the premises were jointly held or used. The rival affidavits raised factual controversies that could not be conclusively resolved in writ jurisdiction. The availability of the statutory objection mechanism before the competent authority under Section 132(5) of the Income-tax Act was also recognised. On that basis, the writ petition was dismissed. Case-Laws Income Tax Mon, 30 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18678