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    <title>2020 (8) TMI 444 - KERALA HIGH COURT</title>
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    <description>The High Court directed the petitioner to file an undertaking before the Magistrate&#039;s Court to return the seized amount if released by the Income Tax Department. The petitioner was instructed to approach the Deputy Commissioner of Income Tax with a bond to ensure the availability of the amount if needed, resulting in the release of the seized funds within a specified timeframe.</description>
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      <description>The High Court directed the petitioner to file an undertaking before the Magistrate&#039;s Court to return the seized amount if released by the Income Tax Department. The petitioner was instructed to approach the Deputy Commissioner of Income Tax with a bond to ensure the availability of the amount if needed, resulting in the release of the seized funds within a specified timeframe.</description>
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