https://www.taxtmi.com/caselaws?id=8989 The court dismissed the appeal, upholding the trial court's decision to quash the notice and order issued under Section 132(5) of the Income-tax Act, 1961. The court found the authorization for seizure beyond the scope of Section 132, rendering it illegal. It was held that income-tax authorities lacked jurisdiction to seize money already in customs authorities' possession, and subsequent actions under Section 132(5) were deemed invalid. The appeal was dismissed without costs. en-us Fri, 10 Aug 1973 00:00:00 +0530 Wed, 17 Jun 2009 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8989 The court dismissed the appeal, upholding the trial court's decision to quash the notice and order issued under Section 132(5) of the Income-tax Act, 1961. The court found the authorization for seizure beyond the scope of Section 132, rendering it illegal. It was held that income-tax authorities lacked jurisdiction to seize money already in customs authorities' possession, and subsequent actions under Section 132(5) were deemed invalid. The appeal was dismissed without costs. Case-Laws Income Tax Fri, 10 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8989