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2002 (10) TMI 49 - HC - Income TaxSearch and Seizure - There is no indication as to whether such seized articles or things handed over to the Assessing Officer within a period of 60 days from the date on which the last of the authorisation for search was executed. Therefore continuance of proceeding of search and seizure is absolutely illegal after the expiry of the period. The authorised officer has no jurisdiction to withhold the seized articles.- taking into the totality of the matter I am of the view that the search and seizure proceeding has to be quashed and accordingly quashed without affecting any assessment by the Assessing Officer independently. Seized articles will be returned to the writ petitioner within a period of fortnight from the date of making application on his behalf.
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