https://www.taxtmi.com/caselaws?id=354766 Where seized currency is covered by valid income-tax requisition proceedings, the special statutory mechanism under the Income-tax Act prevails over ordinary criminal court custody powers under the Code of Criminal Procedure. The High Court held that the availability of a revisional remedy did not bar supervisory scrutiny under Article 227, rejected the maintainability objection, and directed that the seized cash be handed over to the Income Tax Department. It further held that the Department was entitled to retain the currency until completion of the tax proceedings, with preservation safeguarded through panchnama and videography rather than continued police custody. en-us Thu, 18 Jan 2018 00:00:00 +0530 Fri, 02 Feb 2018 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354766 Where seized currency is covered by valid income-tax requisition proceedings, the special statutory mechanism under the Income-tax Act prevails over ordinary criminal court custody powers under the Code of Criminal Procedure. The High Court held that the availability of a revisional remedy did not bar supervisory scrutiny under Article 227, rejected the maintainability objection, and directed that the seized cash be handed over to the Income Tax Department. It further held that the Department was entitled to retain the currency until completion of the tax proceedings, with preservation safeguarded through panchnama and videography rather than continued police custody. Case-Laws Income Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354766