https://www.taxtmi.com/caselaws?id=198605 Lawful requisition of seized property by the Income Tax Department under Section 132A permits a criminal court to deliver custody where the materials are not required in the criminal prosecution. Sections 451 and 457 of the Code of Criminal Procedure allow custody to be transferred for income-tax investigation and assessment when the seized bags form part of another FIR and are unnecessary to prove the offence being tried. A fair-trial objection cannot prevent transfer merely on speculative prejudice: Section 207 requires supply only of documents forwarded with the police report or relied upon by the prosecution. Copies may be sought upon establishing entitlement. en-us Tue, 20 Jan 2015 00:00:00 +0530 Mon, 05 Feb 2018 16:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198605 Lawful requisition of seized property by the Income Tax Department under Section 132A permits a criminal court to deliver custody where the materials are not required in the criminal prosecution. Sections 451 and 457 of the Code of Criminal Procedure allow custody to be transferred for income-tax investigation and assessment when the seized bags form part of another FIR and are unnecessary to prove the offence being tried. A fair-trial objection cannot prevent transfer merely on speculative prejudice: Section 207 requires supply only of documents forwarded with the police report or relied upon by the prosecution. Copies may be sought upon establishing entitlement. Case-Laws Income Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198605