https://www.taxtmi.com/caselaws?id=770094 Where the competent income-tax authority validly invokes Section 132A, seized cash that may represent undisclosed income must be made available to the Income Tax Department for further proceedings, and the criminal court's interim custody powers under Sections 451 and 457 CrPC cannot override that statutory requisition mechanism. The text states that, once the requisite belief under Section 132A(1)(c) is formed, the Department may obtain custody and proceed under the Income-tax Act, including deposit of the amount in the P.D. Account, without being constrained by the criminal court's custody arrangement. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770094 Where the competent income-tax authority validly invokes Section 132A, seized cash that may represent undisclosed income must be made available to the Income Tax Department for further proceedings, and the criminal court's interim custody powers under Sections 451 and 457 CrPC cannot override that statutory requisition mechanism. The text states that, once the requisite belief under Section 132A(1)(c) is formed, the Department may obtain custody and proceed under the Income-tax Act, including deposit of the amount in the P.D. Account, without being constrained by the criminal court's custody arrangement. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770094