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1972 (10) TMI 18 - HC - Income TaxThe question that arises for consideration in this criminal revision is, who is entitled under section 523, Criminal Procedure Code, to the amount of cash seized from one Mohammed Koya on January 29, 1970 ? – contentin is that Income-tax Officer has no power to seize the amount in court deposit, because he has not found the money as a result of such search as has been contemplated under section 132 of the Income-tax Act - resulting position is that the order of the court below directing refund of the entire amount in court deposit to the V-Income-tax Officer, Madras, is correct, and is hereby upheld. The criminal revision case of Mohammed Kunhi is dismissed.
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