https://www.taxtmi.com/caselaws?id=9453 The court allowed the writ petition, quashing the retention and authorization orders and directing the return of the seized amount of Rs. 30 lakhs to the petitioner. It held that the petitioner adequately explained the money's source, and the conditions for invoking Section 132A were not met. The petition was granted with no costs. en-us Mon, 12 Sep 2005 00:00:00 +0530 Tue, 23 Jun 2009 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9453 The court allowed the writ petition, quashing the retention and authorization orders and directing the return of the seized amount of Rs. 30 lakhs to the petitioner. It held that the petitioner adequately explained the money's source, and the conditions for invoking Section 132A were not met. The petition was granted with no costs. Case-Laws Income Tax Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9453