https://www.taxtmi.com/caselaws?id=8567 Criminal courts cannot direct return of property validly taken into income-tax custody under the Income-tax Act, 1961 when statutory proceedings are pending before the Commissioner. The court held that the Criminal Procedure Code applies only where seized property remains available for judicial custody or disposal, and that the income-tax authority is not a court. Inherent powers under section 561A of the Criminal Procedure Code could not be used to override the statutory regime or compel restoration of the currency notes. The prayer for return of the seized amount was therefore not maintainable. en-us Fri, 07 Apr 1972 00:00:00 +0530 Thu, 30 Apr 2009 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8567 Criminal courts cannot direct return of property validly taken into income-tax custody under the Income-tax Act, 1961 when statutory proceedings are pending before the Commissioner. The court held that the Criminal Procedure Code applies only where seized property remains available for judicial custody or disposal, and that the income-tax authority is not a court. Inherent powers under section 561A of the Criminal Procedure Code could not be used to override the statutory regime or compel restoration of the currency notes. The prayer for return of the seized amount was therefore not maintainable. Case-Laws Income Tax Fri, 07 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8567