passing fresh orders. The
impugned order refers to the order passed by the learned Single
Judge quoted supra and the order of the Apex Court ... order situation. The learned Additional
Government Advocate would further contend that the impugned
order is an independent order passed after enquiry by the learned
Magistrate
assessment order ought to have been passed by
31-12-2001 and the assessment order barred by
limitation. If the assessment order is deemed ... Order or Prohibitory Order that is contemplated
under Section 132(3) of the Income Tax Act, 1961. A Restraint Order or
Prohibitory Order under Section
assessment order ought to have been passed by
31-12-2001 and the assessment order barred by
limitation. If the assessment order is deemed ... Order or Prohibitory Order that is contemplated
under Section 132(3) of the Income Tax Act, 1961. A Restraint Order or
Prohibitory Order under Section
Constitution of India assails
the legality, propriety and correctness of a prohibitory order dated 22 nd
August 2025 passed by the Assistant Provident Fund Commissioner ... partly allowed.
44. Hence, the following order:
:ORDER:
(i) The Petition stands partly allowed.
(ii) The impuged prohibitory order dated 22nd August
2025 stands quahed
present Petition;
B. Issue the writ of Certiorari quashing the prohibitory order dated
18.11.2019 bearing no. ITBA/COM/F/2019-20/1020400042(1);
C. Issue ... Dark Metallic Blue with Golden Strips and withdrawal of prohibitory
order dated 14.11.2019 bearing no. ITBA/COM/F/2019-
20/1020400042
present Petition;
B. Issue the writ of Certiorari quashing the prohibitory order dated
18.11.2019 bearing no. ITBA/COM/F/2019-20/1020400042(1);
C. Issue ... Dark Metallic Blue with Golden Strips and withdrawal of prohibitory
order dated 14.11.2019 bearing no. ITBA/COM/F/2019-
20/1020400042
undertaking was obtained not to utilize the amount withdrawn. A
prohibitory order was also issued freezing all operations in the particular bank
account since ... order shall not be in force for a period exceeding 60 days from the
date of the order.
19. By Ext.P1 prohibitory order
orders effectively continue the search
because they restrict the movement and handling of books, documents
or assets until further orders. The revocation of the prohibitory ... materials which are the subject-matter of prohibitory order or
restraint order. The said order itself acts as an authorisation to enter
the premises
orders effectively continue the search
because they restrict the movement and handling of books, documents
or assets until further orders. The revocation of the prohibitory ... materials which are the subject-matter of prohibitory order or
restraint order. The said order itself acts as an authorisation to enter
the premises
entering
and searching premises which are subject matter of restraint
order. Order u/s 132(3) itself authorises inspection and
seizurę. Panchnama drawn after sucg ... authorised officer-states that the search is finally
concluded. Putting a prohibitory order under section 132(3)
does not elongate the starting point of limitation
