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    <title>2020 (3) TMI 1118 - KERALA HIGH COURT</title>
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    <description>Where a challenge to the Magistrate&#039;s custody order was already pending in revision and departmental proceedings were underway, the writ court declined to grant immediate release of the seized money. The Court held that the petitioner should first approach the appropriate income tax authority to assert ownership and seek release, while also pursuing the pending revision remedy. In the absence of prior adjudication by the competent authority or court, exercise of writ jurisdiction under Article 226 for direct release was unwarranted. The refusal to grant writ relief was therefore upheld.</description>
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      <title>2020 (3) TMI 1118 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=393974</link>
      <description>Where a challenge to the Magistrate&#039;s custody order was already pending in revision and departmental proceedings were underway, the writ court declined to grant immediate release of the seized money. The Court held that the petitioner should first approach the appropriate income tax authority to assert ownership and seek release, while also pursuing the pending revision remedy. In the absence of prior adjudication by the competent authority or court, exercise of writ jurisdiction under Article 226 for direct release was unwarranted. The refusal to grant writ relief was therefore upheld.</description>
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      <pubDate>Mon, 16 Mar 2020 00:00:00 +0530</pubDate>
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