https://www.taxtmi.com/caselaws?id=22913 The High Court of Kerala addressed the interpretation of section 132(1) of the Income-tax Act, 1961 in a case involving a search and seizure conducted by the Income-tax Officer. The court concluded that the officer's actions lacked jurisdiction, emphasizing the interconnected nature of search and seizure. It discussed the broad scope of the term "other valuable article or thing" in the context of immovable property and affirmed the judgment of the single judge, dismissing the appeal and emphasizing the need for a definitive interpretation of the section for the benefit of the Revenue. en-us Wed, 05 Dec 1990 00:00:00 +0530 Tue, 15 Dec 2009 13:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22913 The High Court of Kerala addressed the interpretation of section 132(1) of the Income-tax Act, 1961 in a case involving a search and seizure conducted by the Income-tax Officer. The court concluded that the officer's actions lacked jurisdiction, emphasizing the interconnected nature of search and seizure. It discussed the broad scope of the term "other valuable article or thing" in the context of immovable property and affirmed the judgment of the single judge, dismissing the appeal and emphasizing the need for a definitive interpretation of the section for the benefit of the Revenue. Case-Laws Income Tax Wed, 05 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22913