https://www.taxtmi.com/caselaws?id=19975 The court dismissed the special appeal challenging the order under section 132(5) of the Income-tax Act, 1961. It emphasized the availability of alternative remedies under section 132(11) and highlighted the importance of factual disputes being resolved through prescribed legal procedures. The appellant was granted a timeframe to file objections, underscoring the significance of adhering to statutory limitations. The court affirmed that the order under section 132(5) is not conclusive and can be contested during regular assessment proceedings. en-us Wed, 02 Sep 1992 00:00:00 +0530 Wed, 11 Nov 2009 10:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19975 The court dismissed the special appeal challenging the order under section 132(5) of the Income-tax Act, 1961. It emphasized the availability of alternative remedies under section 132(11) and highlighted the importance of factual disputes being resolved through prescribed legal procedures. The appellant was granted a timeframe to file objections, underscoring the significance of adhering to statutory limitations. The court affirmed that the order under section 132(5) is not conclusive and can be contested during regular assessment proceedings. Case-Laws Income Tax Wed, 02 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19975