https://www.taxtmi.com/caselaws?id=310777 The SC addressed the misuse of legal processes by the first respondent, who circumvented prohibitory orders under Section 132(3) of the Income-tax Act, 1961, by obtaining an ex parte interim injunction to remove goods from godowns. The Court determined this was an abuse of process and ordered an inquiry to ascertain the value of the removed goods. The Inspecting Assistant Commissioner reported the value as Rs. 14 lakhs. The SC directed the first respondent to restitute this amount within six weeks, allowing them to contest the valuation in future proceedings. The special leave petition was disposed of with this directive. en-us Mon, 15 Apr 1985 00:00:00 +0530 Tue, 19 Dec 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310777 The SC addressed the misuse of legal processes by the first respondent, who circumvented prohibitory orders under Section 132(3) of the Income-tax Act, 1961, by obtaining an ex parte interim injunction to remove goods from godowns. The Court determined this was an abuse of process and ordered an inquiry to ascertain the value of the removed goods. The Inspecting Assistant Commissioner reported the value as Rs. 14 lakhs. The SC directed the first respondent to restitute this amount within six weeks, allowing them to contest the valuation in future proceedings. The special leave petition was disposed of with this directive. Case-Laws Income Tax Mon, 15 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310777