Section 132A requisition can dispense with Section 148A procedure even when custody is obtained through a criminal court route.

Where the Department had invoked requisition power under Section 132A of the Income-tax Act, use of Section 451 CrPC as a procedural route to obtain custody of seized money did not negate that invocation. The commentary states that the different custody mechanism was only a device to effectuate the requisition, so the pre-notice procedure under Section 148A was not required before issuing reassessment notices under Section 148. On that basis, the challenge to the notices failed and the notices were treated as valid.

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Issues: Whether notices issued under Section 148 of the Income-tax Act, 1961 could be sustained without following Section 148A when the Department had invoked Section 132A of the Income-tax Act, 1961 but sought custody of the seized amount through Section 451 of the Code of Criminal Procedure, 1973.

Analysis: The Department's resort to Section 451 of the Code of Criminal Procedure, 1973 was treated as only a procedural device to obtain custody of money already the subject of requisition under Section 132A of the Income-tax Act, 1961. The use of a different procedure to effectuate the requisition did not mean that the power under Section 132A had not been invoked. Once Section 132A stood invoked, the reassessment notices were not required to comply with Section 148A of the Income-tax Act, 1961.

Conclusion: The challenge to the reassessment notices failed, and the notices were held valid.

Final Conclusion: The appeal was rejected because invocation of Section 132A displaced the requirement of prior procedure under Section 148A before issuing the notices under Section 148.

Ratio Decidendi: Where the requisition power under Section 132A of the Income-tax Act, 1961 has been invoked, the mere adoption of a different procedural route to secure custody of the seized property does not negate such invocation or revive the pre-notice procedure under Section 148A.

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