https://www.taxtmi.com/caselaws?id=15191 The court allowed the writ application, quashing the authorization issued under Section 132A of the Income-tax Act. It held that the bank draft could not be requisitioned under Section 132A(1)(c) as it was not taken into custody by the bank under any legal process. While the reasons for the warrant were deemed sufficient, the lack of jurisdiction rendered the authorization invalid. en-us Fri, 05 Feb 1999 00:00:00 +0530 Mon, 03 Aug 2009 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15191 The court allowed the writ application, quashing the authorization issued under Section 132A of the Income-tax Act. It held that the bank draft could not be requisitioned under Section 132A(1)(c) as it was not taken into custody by the bank under any legal process. While the reasons for the warrant were deemed sufficient, the lack of jurisdiction rendered the authorization invalid. Case-Laws Income Tax Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15191