1992 (2) TMI 2 - SC - Income Tax

Search and Seizure - Commissioner of Income-tax Delhi-IX and X had passed orders under section 132(12) allowing petitions filed by the appellant to release the pay orders in question to the appellant - several developments in the case - petitions filed before the Commissioners by the appellant under section 132(11) of the Income-tax Act would be restored to the file of the Commissioners

Summary

The Supreme Court set aside the orders of the High Court and the Commissioners of Income-tax, restoring the appellant's petitions for further consideration. The Commissioners were directed to reconsider the matter within four months. No opinion was given on the case's merits. The appeal was disposed of with no costs.