https://www.taxtmi.com/caselaws?id=22168 The Allahabad High Court declined to examine a writ challenge to search and seizure action under section 132, including seizure of cash from bank lockers, because the statutory appeal against the order under section 132(5) was available and final assessment had not yet been completed. The Court therefore left the petitioner to raise all substantive objections, including the sufficiency of materials for forming belief and the challenge to seizure or release, in the statutory appellate remedy. The writ petition was dismissed without adjudicating the merits of the search and seizure issues, and no costs were awarded. en-us Thu, 10 Jan 1991 00:00:00 +0530 Mon, 07 Dec 2009 17:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22168 The Allahabad High Court declined to examine a writ challenge to search and seizure action under section 132, including seizure of cash from bank lockers, because the statutory appeal against the order under section 132(5) was available and final assessment had not yet been completed. The Court therefore left the petitioner to raise all substantive objections, including the sufficiency of materials for forming belief and the challenge to seizure or release, in the statutory appellate remedy. The writ petition was dismissed without adjudicating the merits of the search and seizure issues, and no costs were awarded. Case-Laws Income Tax Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22168