https://www.taxtmi.com/caselaws?id=25188 The court upheld the validity of the arrest and detention order under rule 76 of Schedule II to the Income-tax Act, dismissing challenges raised by the petitioner regarding the enquiry process, sufficiency of time, and failure to file an appeal. The court emphasized the necessity of following statutory procedures and rejected the petitioner's argument that the Commissioner's direction to pay 50% of the demand justified not filing an appeal. The failure to pursue the statutory appeal before seeking relief under Article 226 led to the dismissal of the original petition. en-us Wed, 23 Sep 1987 00:00:00 +0530 Wed, 27 Jan 2010 11:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25188 The court upheld the validity of the arrest and detention order under rule 76 of Schedule II to the Income-tax Act, dismissing challenges raised by the petitioner regarding the enquiry process, sufficiency of time, and failure to file an appeal. The court emphasized the necessity of following statutory procedures and rejected the petitioner's argument that the Commissioner's direction to pay 50% of the demand justified not filing an appeal. The failure to pursue the statutory appeal before seeking relief under Article 226 led to the dismissal of the original petition. Case-Laws Income Tax Wed, 23 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25188