https://www.taxtmi.com/caselaws?id=19881 The court dismissed the writ petition challenging the restraint order under section 132(3) of the Income-tax Act as infructuous due to a subsequent provisional attachment order. However, the court awarded costs of Rs. 3,500 to the petitioners, emphasizing the need for Revenue authorities to act promptly and fairly in exercising their powers under the Act. en-us Mon, 02 May 1994 00:00:00 +0530 Tue, 10 Nov 2009 13:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19881 The court dismissed the writ petition challenging the restraint order under section 132(3) of the Income-tax Act as infructuous due to a subsequent provisional attachment order. However, the court awarded costs of Rs. 3,500 to the petitioners, emphasizing the need for Revenue authorities to act promptly and fairly in exercising their powers under the Act. Case-Laws Income Tax Mon, 02 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19881