https://www.taxtmi.com/caselaws?id=23087 The High Court of Allahabad ruled that once a regular assessment is completed, the validity of a summary assessment order under section 132(5) is not required. The petitioner can seek the return of seized articles based on the regular assessment order by depositing the tax liability amount. Additionally, the petitioner can participate in an appeal by Mathura Prasad Jagdish Prasad. No costs were awarded in this judgment. en-us Fri, 24 Aug 1990 00:00:00 +0530 Wed, 16 Dec 2009 15:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23087 The High Court of Allahabad ruled that once a regular assessment is completed, the validity of a summary assessment order under section 132(5) is not required. The petitioner can seek the return of seized articles based on the regular assessment order by depositing the tax liability amount. Additionally, the petitioner can participate in an appeal by Mathura Prasad Jagdish Prasad. No costs were awarded in this judgment. Case-Laws Income Tax Fri, 24 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23087