2008 (9) TMI 335

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....ates, with him) for the appellants. B. B. Ahuja, Senior Advocate (D. K. Verma, S. Rajappa, D. N. Ray and Mrs. Sumita Ray, Advocates, with him) for the respondents. ORDER 1. These civil appeals are directed against the judgment of the Division Bench of the Delhi High Court dated May 8, 2002. 2. The principal question which arises for consideration in these civil appeals is whether the A....

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....er challenge before us in these civil appeals. The above question has become academic for the simple reason that after the impugned judgment, the Commissioner of Income-tax, Delhi, has issued order under section 132B for release of cash, for release of jewellery and for release of books of account that were seized during the search and seizure operation conducted under section 132(1) of the 1961 A....