Delhi High Court: 120-Day Timeline under Section 132B Of Income Tax Act is Not Mandatory - 26.12.2025

Delhi High Court held that the 120-day period under the second proviso to Section 132B(1)(i) of the Income Tax Act for deciding an assessee’s plea for release of seized assets is not mandatory, and a decision taken beyond this period does not automatically become invalid.

Tags : Income Tax Act Assessee Mandatory

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