https://www.taxtmi.com/caselaws?id=41754 The Supreme Court upheld the High Court's decision, ruling that the search and seizure warrants issued under Section 132 of the Income-tax Act were invalid. The court emphasized that the Income-tax authorities could not seize items from another government department holding them under legal authority. The appeal was dismissed, with each party bearing its own costs. en-us Thu, 17 Jul 1986 00:00:00 +0530 Tue, 29 Jul 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41754 The Supreme Court upheld the High Court's decision, ruling that the search and seizure warrants issued under Section 132 of the Income-tax Act were invalid. The court emphasized that the Income-tax authorities could not seize items from another government department holding them under legal authority. The appeal was dismissed, with each party bearing its own costs. Case-Laws Customs Thu, 17 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41754