https://www.taxtmi.com/caselaws?id=9445 The court ruled in favor of the petitioner, emphasizing the correct procedure under section 132 of the Income-tax Act for search and seizure operations. It found that the actions of the Income-tax Department, including the conversion of seized property into a banker's cheque without proper authorization, were unauthorized. The court directed the immediate return of the converted amount to the petitioner with interest, highlighting the necessity of judicial intervention to rectify unauthorized actions and ensure compliance with legal provisions. en-us Thu, 10 Nov 2005 00:00:00 +0530 Tue, 23 Jun 2009 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9445 The court ruled in favor of the petitioner, emphasizing the correct procedure under section 132 of the Income-tax Act for search and seizure operations. It found that the actions of the Income-tax Department, including the conversion of seized property into a banker's cheque without proper authorization, were unauthorized. The court directed the immediate return of the converted amount to the petitioner with interest, highlighting the necessity of judicial intervention to rectify unauthorized actions and ensure compliance with legal provisions. Case-Laws Income Tax Thu, 10 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9445