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2017 (8) TMI 490 - HC - Income TaxPowers to requisition u/s 132A - failure of the Income Tax department to exercise its requisition powers u/s 132A - police authorities had informed the Income Tax Department about the seizure of the cash - Held that:- When no such requisition was made, the police authority had no business to withhold the cash, if the same was not required for police parties and could not have been withheld under the powers of Criminal Procedure Code. So far as the police is concerned, when it was convinced that such amount was not involved in any illegal activity nor any offence was registered against the occupants of the car or any other person which may have link to such cash, the said authority had no reason to, in fact, no power to withhold such amount. It was always open for the competent authority acting under section 132A of the Act to requisition such amount, if the conditions contained therein were not satisfied. However, without any such requisition, it was not open to ask the police authorities not to release the amount which the said authorities otherwise did not require to withhold. Deputy Superintendent has imposed certain conditions one of them being that, if and when the Income Tax authorities required the persons from whom the amount was seized to appear and produce the amount, they would do so. - Decided against the revenue.
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