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1973 (11) TMI 3 - DELHI HIGH COURTBy this petition under articles 226 and 227 of the Constitution of India, petitioner No. 1, and Shri Gopal Das, claiming to be a partner of petitioner No. 1 firm, challenge the validity of the proceedings under sub-sections (3) and (5) of section 132, and the order of the Income-tax Officer, under section 132(5) and pray for the issue of a writ of mandamus directing the respondents to restore to the petitioners the 114 silver bars retained by the Income-tax Officer by his said order dated June 5, 1972 - Whether the provisions that stipulate prior approval of Commissioner before the summary order under section 132(5) is passed are ultra vires
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