1990 (8) TMI 114 - HC - Income Tax

Summary

The High Court of Allahabad disposed of a writ petition regarding a regular assessment order dated May 21, 1990. The court stated that once a regular assessment is made, the validity of a summary assessment order under section 132(5) is unnecessary. The petitioner can apply for the return of seized articles according to the regular assessment order and deposit the tax liability amount for the return of goods. The petitioner can also seek to be involved in the appeal by Mathura Prasad Jagdish Prasad. No costs were awarded in this judgment.