https://www.taxtmi.com/caselaws?id=409411 The High Court dismissed the writ petition seeking the return of seized items under the Income Tax Act, noting it was premature and not maintainable as the Tax Authority had not made a decision on the matter. The Court highlighted that invoking its jurisdiction prematurely when a dispute is pending before the Tax Authority is inappropriate, emphasizing that it cannot provide directions in such cases. The petitioner's attempt to indirectly achieve relief through the Court before the Tax Authority's decision was deemed impermissible. No costs were awarded, and the petition was closed. en-us Fri, 04 Jun 2021 00:00:00 +0530 Wed, 07 Jul 2021 09:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409411 The High Court dismissed the writ petition seeking the return of seized items under the Income Tax Act, noting it was premature and not maintainable as the Tax Authority had not made a decision on the matter. The Court highlighted that invoking its jurisdiction prematurely when a dispute is pending before the Tax Authority is inappropriate, emphasizing that it cannot provide directions in such cases. The petitioner's attempt to indirectly achieve relief through the Court before the Tax Authority's decision was deemed impermissible. No costs were awarded, and the petition was closed. Case-Laws Income Tax Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409411