C.A. No. 003232 / 2026
PRINCIPAL COMMISSIONER OF INCOME TAX vs ARIHANT JEWELLERS
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE MANOJ MISRA and HON'BLE MR. JUSTICE MANMOHAN
Order Date
10-03-2026
Filed On
07-01-2026 04:20 PM
AI Summary
Seized goods requisitioned under Section 132A of the Income Tax Act must be returned to the person from whom they were seized when the initial seizure violated the applicable Standard Operating Procedure; ownership claims by third parties must be adjudicated before the appropriate tax authority under Section 132B, not in writ proceedings.