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2019 (9) TMI 637 - HC - Income TaxReview petition - unexplained cash - disclosure about the source of the cash seized by the police - Warrant of Authorization under Sub-section (1) of Section 132A - HELD THAT:- None of grounds raised for the purpose of review are tenable in law. For the purpose of review, the error should be palpable or to put in other words, it should be apparent on the face of the record. Mr. Shah, the learned senior counsel has virtually argued the whole matter. The same is not permissible in law. It is not in dispute that cash worth ₹ 2,45,00,000/- came to be seized from the two employees of the courier company and it is also not in dispute that the cash belongs to the writ applicant. In the course of the hearing of the writ application, it has been admitted that although it was asserted before the authority that the cash was withdrawn from the Bank Account of the wife of the writ applicant, but later, the writ applicant clarified that no cash was withdrawn from the Bank Account of his wife. The matter is still at the stage of investigation by the respondent authority. The picture is quite hazy. The procedure under section 132B of the Act will make the picture clear. We are not convinced with the submission of Mr. Shah, that there is no clarity in the Warrant of Authorization issued under section 132A whether the case is one in which the income could be said to be not disclosed or would not have been disclosed. We had also called for the original file and after perusing the same, we were convinced that the satisfaction has been recorded based on cogent materials on record. No case is made out for review of the judgement
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