https://www.taxtmi.com/caselaws?id=17877 The court held that the warrant of authorization was properly issued as the officer had reason to believe in the circumstances. Lack of territorial jurisdiction of the officer did not render the warrant illegal. Once assessment is completed, the warrant ceases to operate. The Judicial Magistrate cannot order the return of goods ignoring the warrant. The judgments allowed custody of silver ornaments to the Income-tax Department, directed further steps for seized items, dismissed some petitions, and ordered the completion of proceedings within a stipulated period for others. en-us Mon, 31 Jul 1995 00:00:00 +0530 Fri, 25 Sep 2009 13:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17877 The court held that the warrant of authorization was properly issued as the officer had reason to believe in the circumstances. Lack of territorial jurisdiction of the officer did not render the warrant illegal. Once assessment is completed, the warrant ceases to operate. The Judicial Magistrate cannot order the return of goods ignoring the warrant. The judgments allowed custody of silver ornaments to the Income-tax Department, directed further steps for seized items, dismissed some petitions, and ordered the completion of proceedings within a stipulated period for others. Case-Laws Income Tax Mon, 31 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17877