https://www.taxtmi.com/caselaws?id=19432 The High Court of Orissa ruled in a case involving a suit for partition of gold ornaments seized during an income tax search operation. The court held that the suit was maintainable despite ongoing income tax assessment proceedings. It emphasized that the order authorizing seizure was not final and could be modified, and the relief sought could not be granted by statutory authorities. The court allowed the suit to proceed, citing principles of civil court jurisdiction and the right of third parties to seek declarations of entitlement. The revision filed by the Commissioner of Income-tax and the Union of India was dismissed, affirming the trial judge's decision. en-us Mon, 24 Oct 1994 00:00:00 +0530 Fri, 06 Nov 2009 11:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19432 The High Court of Orissa ruled in a case involving a suit for partition of gold ornaments seized during an income tax search operation. The court held that the suit was maintainable despite ongoing income tax assessment proceedings. It emphasized that the order authorizing seizure was not final and could be modified, and the relief sought could not be granted by statutory authorities. The court allowed the suit to proceed, citing principles of civil court jurisdiction and the right of third parties to seek declarations of entitlement. The revision filed by the Commissioner of Income-tax and the Union of India was dismissed, affirming the trial judge's decision. Case-Laws Income Tax Mon, 24 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19432