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    <title>2005 (4) TMI 43 - ANDHRA PRADESH High Court</title>
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    <description>The court found in favor of the writ petitioners, declaring the impugned order issued by the first respondent under the Income-tax Act as illegal and beyond the authorized scope. The court emphasized that the demand drafts did not fall under the definition of &quot;document&quot; as per the Act and that the first respondent lacked jurisdiction to issue the order. Consequently, the court allowed the writ petition, directing the return of the original demand drafts to the applicants and made no order as to costs due to the public interest at stake.</description>
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    <pubDate>Wed, 13 Apr 2005 00:00:00 +0530</pubDate>
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      <title>2005 (4) TMI 43 - ANDHRA PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10474</link>
      <description>The court found in favor of the writ petitioners, declaring the impugned order issued by the first respondent under the Income-tax Act as illegal and beyond the authorized scope. The court emphasized that the demand drafts did not fall under the definition of &quot;document&quot; as per the Act and that the first respondent lacked jurisdiction to issue the order. Consequently, the court allowed the writ petition, directing the return of the original demand drafts to the applicants and made no order as to costs due to the public interest at stake.</description>
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      <pubDate>Wed, 13 Apr 2005 00:00:00 +0530</pubDate>
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