| Case ID |
1abfcb05-077f-4974-8cba-9bb297465a4f |
| Body |
View case body. Login to View |
| Case Number |
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| Decision Date |
May 21, 1991 |
| Hearing Date |
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| Decision |
The court held that since a regular assessment had been made, it was unnecessary to question the validity of the summary assessment order under Section 132(5) of the Income-tax Act. The petitioner was permitted to apply for the return of the seized articles in accordance with the regular assessment order. Additionally, the court stated that the petitioner could deposit an amount equal to the value of the seized goods towards the tax liability and seek their return. The petitioner was also allowed to apply to be included in the appeal against the assessment order, which would be dealt with according to the law. No costs were awarded in this decision. |
| Summary |
In this case, the Allahabad High Court deliberated on the implications of Section 132 of the Income-tax Act, 1961, particularly focusing on the search and seizure procedures. The court concluded that once a regular assessment has been established, the need to validate or invalidate any summary assessment order becomes redundant. This ruling underscores the importance of regular assessments in the context of tax law and the rights of the assessee to seek the return of seized items. The decision is pivotal for advocates and tax professionals navigating complex tax litigation, as it clarifies the procedural rights of petitioners in relation to seized assets and assessment orders. This case serves as a significant reference for future cases involving search, seizure, and assessment in tax law. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
B.P. Jeevan Reddy, C.J.,
Dr. R.R. Misra, J.
|
| Lawyers |
Rajesh Kumar,
Sudhir Chandra
|
| Petitioners |
Vijay Kumar
|
| Respondents |
Commissioner of Income tax
|
| Citations |
1991 SLD 1274,
(1991) 187 ITR 559
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
132,
132(5)
|