Petitioner filed a writ petition challenging the Warrant of Authorisation issued under Section 132A by the Director of Income Tax, Bhopal, requisitioning seized cash and silver from Police authorities. An assessment order was passed subsequently. Before the Tribunal, the petitioner raised an additional ground challenging the requisition as being without jurisdiction and lacking reasons; the Tribunal dealt with the additional ground. Thereafter, a second appeal under Section 260A was filed before the High Court of Gujarat at Ahmedabad arising from the Tribunal’s order; the appeal was pending. Dismissing the petition, the Court held that since the issue raised in the present petition, i.e., challenge to authorisation, was one of the issues for consideration in the pending appeal before the High Court of Gujarat at Ahmedabad, the writ petition is dismissed.