https://www.taxtmi.com/caselaws?id=39805 The court quashed the Income-tax Officer's order and directed the return of Rs. 1 lakh to the Assistant Collector of Central Excise, Salem. The seizure by the Income-tax Department was deemed invalid as the money was already seized by the Central Excise Authorities, resulting in the petitioner losing legal possession. The court emphasized that conflicting seizures by different government departments are impermissible. The petitioner was awarded costs and an advocate's fee of Rs. 200. en-us Thu, 10 Jan 1974 00:00:00 +0530 Tue, 20 Apr 2010 13:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39805 The court quashed the Income-tax Officer's order and directed the return of Rs. 1 lakh to the Assistant Collector of Central Excise, Salem. The seizure by the Income-tax Department was deemed invalid as the money was already seized by the Central Excise Authorities, resulting in the petitioner losing legal possession. The court emphasized that conflicting seizures by different government departments are impermissible. The petitioner was awarded costs and an advocate's fee of Rs. 200. Case-Laws Income Tax Thu, 10 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39805