Law:

Section:

Section 132 of the Income-tax Act, 1961 - Search and seizure - Petitioner's jewellery had been seized in October 1987 and an objection under section 132(11) had been filed by petitioner on 5-5-1988 but same had not been disposed of by Commissioner - Hence, instant writ petition was filed - Whether, on facts, Commissioner was to be directed to dispose of objection filed by petitioner by 15-9-1988 by a reasoned order in accordance with law - Held, yes FACTS The petitioner's jewellery had been seized in the month of October, 1987, and though an objection under section 132(11) had been filed by the petitioner on 5-5-1988, the same had not been disposed of by the Commissioner. On writ: HELD The petitioner was pursuing the statutory alternative remedy by filing objection under section 132(11). It was expected that the Commissioner would decide the aforesaid objection at an early date. In any case the Commissioner was directed to dispose of the objection by 15-9-1988 by a reasoned order in accordance with law. Note: The case has been decided in favour of the Petitioner. JUDGMENT V.K. Khanna, J. --The only grievance raised in this writ petition is that the petitioner's jewellery has been seized in the month of October, 1987, and though an objection under section 132(11) of the Income-tax Act has been filed by the petitioner on May 5, 1988, the same has not been…

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