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    <title>2017 (8) TMI 490 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petition by the Income Tax Department challenging the Deputy Superintendent of Police&#039;s order releasing seized cash from individuals in a car. The court held that without a requisition under section 132A of the Act, the police had no authority to withhold the cash when no illegal activity was involved. Since no requisition was made, the release of the cash was deemed justified, and the Deputy Superintendent had imposed conditions for the individuals to appear and produce the amount when required by the Income Tax authorities.</description>
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    <pubDate>Wed, 09 Aug 2017 00:00:00 +0530</pubDate>
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      <title>2017 (8) TMI 490 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=346432</link>
      <description>The court dismissed the petition by the Income Tax Department challenging the Deputy Superintendent of Police&#039;s order releasing seized cash from individuals in a car. The court held that without a requisition under section 132A of the Act, the police had no authority to withhold the cash when no illegal activity was involved. Since no requisition was made, the release of the cash was deemed justified, and the Deputy Superintendent had imposed conditions for the individuals to appear and produce the amount when required by the Income Tax authorities.</description>
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      <pubDate>Wed, 09 Aug 2017 00:00:00 +0530</pubDate>
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