https://www.taxtmi.com/caselaws?id=39610 The court allowed the writ petition, quashing the order dated 19th December 1972 under section 132(5) of the Income-tax Act. It directed the return of seized articles to the petitioner and awarded costs. The court found the order time-barred due to the completion of seizure on 6th June 1972, beyond the 90-day limit. The court did not address violations of natural justice due to the order's untimeliness. The presence of a right of appeal did not preclude the court from issuing a writ if warranted by the circumstances. en-us Mon, 28 Jul 1975 00:00:00 +0530 Mon, 19 Apr 2010 11:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39610 The court allowed the writ petition, quashing the order dated 19th December 1972 under section 132(5) of the Income-tax Act. It directed the return of seized articles to the petitioner and awarded costs. The court found the order time-barred due to the completion of seizure on 6th June 1972, beyond the 90-day limit. The court did not address violations of natural justice due to the order's untimeliness. The presence of a right of appeal did not preclude the court from issuing a writ if warranted by the circumstances. Case-Laws Income Tax Mon, 28 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39610