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    <title>2022 (8) TMI 963 - GUJARAT HIGH COURT</title>
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    <description>The court held that the writ-applicant firm was not entitled to a refund of the seized cash as it was rightfully appropriated by the Income Tax Department towards Bhuraram&#039;s tax liabilities. The court found that the department&#039;s actions were in compliance with the legal procedures under the Income Tax Act and based on Bhuraram&#039;s admission of the cash being his undisclosed income. Emphasizing the discretionary nature of writ jurisdiction under Article 226, the court rejected the writ-application, stating that no substantial injustice or violation of jurisdictional principles warranted interference.</description>
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      <description>The court held that the writ-applicant firm was not entitled to a refund of the seized cash as it was rightfully appropriated by the Income Tax Department towards Bhuraram&#039;s tax liabilities. The court found that the department&#039;s actions were in compliance with the legal procedures under the Income Tax Act and based on Bhuraram&#039;s admission of the cash being his undisclosed income. Emphasizing the discretionary nature of writ jurisdiction under Article 226, the court rejected the writ-application, stating that no substantial injustice or violation of jurisdictional principles warranted interference.</description>
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