https://www.taxtmi.com/caselaws?id=25780 The court found the actions taken under section 132(3) of the Income-tax Act to be illegal and without jurisdiction. It declared the seizure and sealing of the shop, as well as the transfer of possession to the Rehabilitation authorities, to be unlawful. The petitioner was awarded damages of Rs. 10,000 and costs of Rs. 1,000. The respondents were directed to return possession of the shop within 10 days, with liability for additional damages if not complied with. en-us Tue, 03 Mar 1987 00:00:00 +0530 Sat, 30 Jan 2010 17:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25780 The court found the actions taken under section 132(3) of the Income-tax Act to be illegal and without jurisdiction. It declared the seizure and sealing of the shop, as well as the transfer of possession to the Rehabilitation authorities, to be unlawful. The petitioner was awarded damages of Rs. 10,000 and costs of Rs. 1,000. The respondents were directed to return possession of the shop within 10 days, with liability for additional damages if not complied with. Case-Laws Income Tax Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25780