https://www.taxtmi.com/caselaws?id=441182 The writ petitions were allowed. The HC directed the Income Tax Department to refund the seized cash of Rs. 98,50,000/- with interest under Section 132B(4). Notices issued under Section 148 were deemed invalid as they were beyond the limitation period. The court set aside the proceedings under Sections 147 and 148, with parties bearing their own costs. en-us Fri, 28 Jul 2023 00:00:00 +0530 Mon, 06 May 2024 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441182 The writ petitions were allowed. The HC directed the Income Tax Department to refund the seized cash of Rs. 98,50,000/- with interest under Section 132B(4). Notices issued under Section 148 were deemed invalid as they were beyond the limitation period. The court set aside the proceedings under Sections 147 and 148, with parties bearing their own costs. Case-Laws Income Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441182