https://www.taxtmi.com/caselaws?id=6974 The High Court dismissed the petition challenging search and seizures under the Income-tax Act, 1961, citing lack of jurisdiction as the cause of action arose in a different city. The court ruled that the Central Government was not a necessary party for determining the validity of the searches and seizures. Additionally, the court held that challenging the vires of a section of the Act did not require the Central Government's involvement. The court clarified that merely filing an application did not confer jurisdiction and rejected the argument of the Central Government's liability to pay interest on assets retained under a specific provision. en-us Tue, 14 Mar 1967 00:00:00 +0530 Sat, 07 Feb 2009 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6974 The High Court dismissed the petition challenging search and seizures under the Income-tax Act, 1961, citing lack of jurisdiction as the cause of action arose in a different city. The court ruled that the Central Government was not a necessary party for determining the validity of the searches and seizures. Additionally, the court held that challenging the vires of a section of the Act did not require the Central Government's involvement. The court clarified that merely filing an application did not confer jurisdiction and rejected the argument of the Central Government's liability to pay interest on assets retained under a specific provision. Case-Laws Income Tax Tue, 14 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6974