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2014 (7) TMI 608 - HC - Income TaxValidity of warrant of authorization of search and seizure – Retention of articles u/s 132(9A) of the Act – Held that:- Search and seizure carried out in that case was on 16th October, 2001, after the introduction of Chapter XIV-B in respect of block search and seizure with effect from 1st June, 2001 - the limited challenge of the assessee succeeds – revenue is directed to return the seized articles as detailed in the Panchanama dated 21st August, 1998 being annexure ‘E’ to the writ petition to the assessee – Decided in favour of Assessee.
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