https://www.taxtmi.com/caselaws?id=23489 Interim mandatory injunction for return of seized cash and documents was considered in the context of a search under the Income-tax Act, 1961. The court noted that the income-tax authorities needed the original documents to determine the assessee's tax liability, and that their premature return could frustrate the enquiry and create complications. As the plaintiff failed to establish a prima facie case for interim relief, the discretionary refusal of temporary injunction was found free from perversity or material legal infirmity. Revisional interference was therefore unwarranted, and the refusal of interim mandatory injunction was upheld. en-us Tue, 26 Sep 1989 00:00:00 +0530 Sat, 19 Dec 2009 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23489 Interim mandatory injunction for return of seized cash and documents was considered in the context of a search under the Income-tax Act, 1961. The court noted that the income-tax authorities needed the original documents to determine the assessee's tax liability, and that their premature return could frustrate the enquiry and create complications. As the plaintiff failed to establish a prima facie case for interim relief, the discretionary refusal of temporary injunction was found free from perversity or material legal infirmity. Revisional interference was therefore unwarranted, and the refusal of interim mandatory injunction was upheld. Case-Laws Income Tax Tue, 26 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23489