2019 (2) TMI 121

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..... the Credit - an order was passed u/s 133A(3)(ia) of the Act, by which, the documents as well as electronic media in the form of hard disk/CD/ Pen Drive etc. seized during the course of survey proceedings have been ordered to be impounded - Held that:- SLP dismissed. We are not inclined to entertain this petition under Article 32 of the Constitution of India, since, the petitioners have a reme .....

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..... of the High Court dated 8 August 2018. We are not inclined to entertain this petition under Article 32 of the Constitution of India, since, the petitioners have a remedy available under Article 226 of the Constitution of India. The writ petition is, accordingly, dismissed. However, we clarify that the observations contained in the impugned order shall not come in the way of the High Court .....

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