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2008 (9) TMI 335 - SC - Income TaxSearch and Seizure – Section 132(1) - Jurisdiction of Additional Director (Investigation) - High Court declared the Notification dated September 6, 1989, as void to the extent indicated in the judgment. It is this decision of the High Court, basically which is under 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 Act.
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