https://www.taxtmi.com/caselaws?id=758503 Search and seizure under the Income-tax Act requires prior reason to believe and proper application of mind before authorisation is issued, and mere possession of large cash does not by itself establish undisclosed income. Where cash is seized or retained after being handed over by police, the text notes that rival claims may require an interpleader approach and that unauthorized deprivation of property can implicate Article 300-A. It also refers to the proviso to section 132B(1)(i) as providing the administrative procedure for return of seized cash. The special leave petitions were later dismissed as infructuous because compliance had already been made. en-us Tue, 10 Sep 2024 00:00:00 +0530 Thu, 30 Apr 2026 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758503 Search and seizure under the Income-tax Act requires prior reason to believe and proper application of mind before authorisation is issued, and mere possession of large cash does not by itself establish undisclosed income. Where cash is seized or retained after being handed over by police, the text notes that rival claims may require an interpleader approach and that unauthorized deprivation of property can implicate Article 300-A. It also refers to the proviso to section 132B(1)(i) as providing the administrative procedure for return of seized cash. The special leave petitions were later dismissed as infructuous because compliance had already been made. Case-Laws Income Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758503