https://www.taxtmi.com/caselaws?id=293025 The court dismissed the application for safe custody of seized currency and gold, upholding the Special Magistrate's decision based on the finality of a previous court order regarding the cash amount. The court found that the matter had already been dealt with and finalized, rendering the application under Section 132 of the Income Tax Act not maintainable. As a result, the court concluded that it had become functus officio and no further relief could be granted, leading to the dismissal of the application. en-us Thu, 17 Nov 1966 00:00:00 +0530 Tue, 19 Jan 2021 16:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293025 The court dismissed the application for safe custody of seized currency and gold, upholding the Special Magistrate's decision based on the finality of a previous court order regarding the cash amount. The court found that the matter had already been dealt with and finalized, rendering the application under Section 132 of the Income Tax Act not maintainable. As a result, the court concluded that it had become functus officio and no further relief could be granted, leading to the dismissal of the application. Case-Laws Income Tax Thu, 17 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293025