https://www.taxtmi.com/caselaws?id=782053 HC held that the Flying Squad/Static Surveillance Team of respondent 5 failed to follow the Election Commission's SOP during general elections and had no authority to hand over seized cash to the Income Tax Department. The seizure was not pursuant to an income-tax raid under Section 132 of the Income Tax Act, rendering the Income Tax Department's retention of the amount in its P.D. account without jurisdiction or legal sanction. Declaring the seizure of Rs. 15.80 lakhs and its transfer to the Income Tax Department as illegal and arbitrary, HC directed respondents to release the cash within four weeks, failing which 9% p.a. interest is payable from the date of seizure. en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782053 HC held that the Flying Squad/Static Surveillance Team of respondent 5 failed to follow the Election Commission's SOP during general elections and had no authority to hand over seized cash to the Income Tax Department. The seizure was not pursuant to an income-tax raid under Section 132 of the Income Tax Act, rendering the Income Tax Department's retention of the amount in its P.D. account without jurisdiction or legal sanction. Declaring the seizure of Rs. 15.80 lakhs and its transfer to the Income Tax Department as illegal and arbitrary, HC directed respondents to release the cash within four weeks, failing which 9% p.a. interest is payable from the date of seizure. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782053