https://www.taxtmi.com/caselaws?id=16974 Where seized gold biscuits and currency are treated as possible undisclosed income during an ongoing investigation, the discussion states that investigative material, including statements recorded under section 161 of the Code of Criminal Procedure, 1973, may justify keeping the assets with the Income-tax Department for enquiry and assessment. It further notes that revisional interference is not warranted unless the appellate custody finding is illegal, perverse, or otherwise unsustainable. The article also records that later-produced documents may be viewed with caution when they conflict with materials collected in the course of investigation. en-us Mon, 05 Jan 1998 00:00:00 +0530 Mon, 14 Sep 2009 13:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16974 Where seized gold biscuits and currency are treated as possible undisclosed income during an ongoing investigation, the discussion states that investigative material, including statements recorded under section 161 of the Code of Criminal Procedure, 1973, may justify keeping the assets with the Income-tax Department for enquiry and assessment. It further notes that revisional interference is not warranted unless the appellate custody finding is illegal, perverse, or otherwise unsustainable. The article also records that later-produced documents may be viewed with caution when they conflict with materials collected in the course of investigation. Case-Laws Income Tax Mon, 05 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16974