| Case ID |
d44ca4aa-c565-4013-b5ea-d5cf539f5ccc |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The court held that after the issuance of an order under section 132(5) of the Income-tax Act, the petitioner has a statutory remedy available to file an objection under section 132(11) if they feel aggrieved. Therefore, the court concluded that it is not appropriate to grant relief through a writ petition at this stage. The present writ petition was rejected in limine, as the petitioner must first utilize the statutory remedy provided under the law. |
| Summary |
In the case of Smt. Punam Tandon v. Director of Inspection, the Allahabad High Court addressed the procedural aspects related to search and seizure under the Income-tax Act, 1961. The court examined whether a petitioner has the right to seek relief through a writ petition after an order is passed under section 132(5) of the Act. The judges, V.K. Khanna and Om Prakash, ruled that the petitioner must first pursue the statutory remedy available under section 132(11) if they are aggrieved by the order. This decision underscores the importance of adhering to statutory processes before seeking judicial intervention, ensuring that the legal framework is respected and utilized appropriately. This case highlights the procedural rights of taxpayers and the obligations of the authorities under the Income-tax Act, reinforcing the need for compliance with established legal protocols. The ruling serves as a significant reference for future cases involving search and seizure under tax laws, emphasizing the principle that statutory remedies must be exhausted before approaching the court for relief. |
| Court |
Allahabad High Court
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| Entities Involved |
Not available
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| Judges |
V.K. Khanna,
Om Prakash
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| Lawyers |
V. Gulati,
Bharatji Agarwal
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| Petitioners |
Smt. Punam Tandon
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| Respondents |
Director of Inspection
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| Citations |
1989 SLD 2217,
(1989) 176 ITR 405
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| Other Citations |
Not available
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| Laws Involved |
Income-tax Act, 1961
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| Sections |
132,
132(5),
132(11)
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