1994 (8) TMI 33 - HC - Income Tax

Summary

The petitioner, an income-tax assessee, sought to quash the seizure of immovable property under section 132 of the Income-tax Act. The High Court held that since the proceedings were only for movable property, the seizure of immovable property was without jurisdiction. The seizure was quashed, but the Income-tax Department can proceed under section 281B if necessary. The writ petition was allowed with no costs.