https://www.taxtmi.com/caselaws?id=20826 The court held that the Income-tax Officer lacked jurisdiction to issue a requisition under section 132A of the Income-tax Act concerning assets in the custody of the court. The judgment emphasized that courts do not fall under the definition of "officer" or "authority" for such requisitions and rejected the argument based on the provisions of the Second Schedule to the Income-tax Act. The appeal was dismissed, with each party directed to bear their own costs. en-us Thu, 07 Jan 1993 00:00:00 +0530 Tue, 17 Nov 2009 13:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20826 The court held that the Income-tax Officer lacked jurisdiction to issue a requisition under section 132A of the Income-tax Act concerning assets in the custody of the court. The judgment emphasized that courts do not fall under the definition of "officer" or "authority" for such requisitions and rejected the argument based on the provisions of the Second Schedule to the Income-tax Act. The appeal was dismissed, with each party directed to bear their own costs. Case-Laws Income Tax Thu, 07 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20826