https://www.taxtmi.com/caselaws?id=29177 A search and seizure warrant cannot be executed against property already in the lawful possession of the police; the decisive factor is possession at the time the warrant is executed, not at the time of earlier discovery. On that basis, the 13 high speed steel bars were treated as not lawfully taken by income-tax authorities and were to be returned to the Station House Officer for police proceedings. Wearing apparel seized during the raid, being non-incriminating and no longer needed, were liable to be returned to the assessees on application. en-us Tue, 27 Nov 1979 00:00:00 +0530 Thu, 11 Mar 2010 12:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29177 A search and seizure warrant cannot be executed against property already in the lawful possession of the police; the decisive factor is possession at the time the warrant is executed, not at the time of earlier discovery. On that basis, the 13 high speed steel bars were treated as not lawfully taken by income-tax authorities and were to be returned to the Station House Officer for police proceedings. Wearing apparel seized during the raid, being non-incriminating and no longer needed, were liable to be returned to the assessees on application. Case-Laws Income Tax Tue, 27 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29177