https://www.taxtmi.com/caselaws?id=800254 Absence of an effect-giving order and continued seizure of a locker require prompt administrative consideration while the petition remains pending. The Assessing Officer must provide a personal hearing and issue appropriate effect-giving orders within the stipulated period. Arrangements must also be made to open the seized locker and prepare an inventory of its contents. No final determination has been made on tax liability, refund entitlement, or release of the seized articles; the matter remains listed for further hearing. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800254 Absence of an effect-giving order and continued seizure of a locker require prompt administrative consideration while the petition remains pending. The Assessing Officer must provide a personal hearing and issue appropriate effect-giving orders within the stipulated period. Arrangements must also be made to open the seized locker and prepare an inventory of its contents. No final determination has been made on tax liability, refund entitlement, or release of the seized articles; the matter remains listed for further hearing. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800254