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2021 (7) TMI 253 - HC - Income TaxMaintainability of Writ petition - mandamus prayer seeking a direction to the respondents for return of the Computer Hard Disk and documents, etc., seized by them - petitioner is aggrieved by the issuance of summons by the respondents and petitioner is aggrieved by the issuance of summons by the respondents - HELD THAT:- When a dispute is pending before the Tax Authority, unless a decision is taken by the authority one way or the other, it is certainly not open to the petitioner to rush to this Court invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. In any event, in a pending dispute of this nature before the Tax Authority, it is certainly not open to this Court to give any direction as sought by the petitioner in this writ petition. What the petitioner could not achieve directly, he is attempting to achieve the same indirectly by invoking the extraordinary jurisdiction of this Court. This Court would certainly not pass any direction when action has been initiated against the petitioner by the Tax Authority and has not culminated or crystallized into any definite decision. Therefore, this Court is of the view that the writ petition is not maintainable for more than one reason that the same being premature and the same being not maintainable - WP dismissed.
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