https://www.taxtmi.com/caselaws?id=38016 The court allowed the petitions, quashing the proceedings initiated under Section 132A of the Income Tax Act and the orders passed by the Income Tax Officer. The court directed the return of the seized ornaments to the petitioners, finding that the Commissioner of Income Tax lacked sufficient grounds to believe the ornaments represented undisclosed income. The court held that the jurisdiction of the High Court under Article 226 of the Constitution was applicable in enforcing fundamental rights, granting relief to the petitioners. en-us Tue, 31 Jan 1978 00:00:00 +0530 Fri, 02 Apr 2010 15:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38016 The court allowed the petitions, quashing the proceedings initiated under Section 132A of the Income Tax Act and the orders passed by the Income Tax Officer. The court directed the return of the seized ornaments to the petitioners, finding that the Commissioner of Income Tax lacked sufficient grounds to believe the ornaments represented undisclosed income. The court held that the jurisdiction of the High Court under Article 226 of the Constitution was applicable in enforcing fundamental rights, granting relief to the petitioners. Case-Laws Income Tax Tue, 31 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38016