TMI Blog2006 (12) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... se the silver jewellery belonging to the petitioner seized in search operation carried on 20.11.1979 at the business and residential premises of late Shri Lachman Dass. The case of the petitioner is that she is wife of Sham Lal Verma, who was adopted by late Sh.Lachman Dass. On 20.11.79 a search was carried out and jewellery was seized by the Income Tax Department. On 31.3.1982, the income tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition. In reply filed by respondents, stand taken is that the seized articles were required to be returned to the person from whom the same were seized as per Section 132B(3) of the Income Tax Act, 1961( for short the Act'). Accordingly, the same were returned to Raj Mohinder Pal Verma, who was found to be legal heir of late Sh. Lachman Dass under Section 159 of the Act. It is further st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim. Reference may be made to the judgment of Hon'ble the Supreme Court in P.S. Sadasivaswamy Vs. State of Tamil Nadu AIR 1974 Supreme Court 2271, wherein it was observed as under:- It is not that there is any period of limitation for the Courts to exercise their powers under Article 226 nor is it that there can never be a case where the Courts cannot interfere in a matter after the passa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in State of Maharashtra Vs. Digambar AIR 1995 Supreme Court 1991. In this petition, disputed questions of facts have been raised by the petitioner seven years after the date of final order of assessment. For the above reasons, we do not find any reason to adjudicate upon the disputed questions of facts in a belated petition, accordingly,this writ petition is dismissed. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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