https://www.taxtmi.com/caselaws?id=39654 The court upheld the legality of the procedures adopted by the Income-tax Officer under Section 132 of the Income-tax Act, 1961. It dismissed the petitions challenging the seizure of money, emphasizing that the actions were justified and conducted lawfully. The court clarified that the ancillary powers of search and seizure are intended to facilitate the primary power of seizure and that any irregularities during the process would not invalidate the actions if executed in good faith. en-us Fri, 11 Oct 1974 00:00:00 +0530 Mon, 19 Apr 2010 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39654 The court upheld the legality of the procedures adopted by the Income-tax Officer under Section 132 of the Income-tax Act, 1961. It dismissed the petitions challenging the seizure of money, emphasizing that the actions were justified and conducted lawfully. The court clarified that the ancillary powers of search and seizure are intended to facilitate the primary power of seizure and that any irregularities during the process would not invalidate the actions if executed in good faith. Case-Laws Income Tax Fri, 11 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39654