Supreme Court · 1986 INSC 145 · Decided 17 July 1986
Commissioner of Income Tax, Haryana, Himachal Pradesh & Delhi & ORS. v. Tarsem Kumar & ANR.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 145 · [1986] 3 S.C.R. 294
- Case number
- CIVIL APPEAL No. 1666/1974
- Decided
- 17 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 112(11), 132; Customs Act Section 124, 110
Headnote
~ ! c Search and Seizure-Seizure amount in custody of customs i authorities-Court directing the customs authoriti£s to return the amount to the respondent-Whether the said amount could be seized by the Income-tax authoriti£s under section 132 of the Income tax Act, 1961 read with Rule authorities-Whether it militates the provisions of section llO(II) of the ) D Customs Act, 1962-Words and phrases-Meaning of"Search'', "Sei- zure'' and ''Possession'', explained. On 23rd Augnst, 1970, when the respondent was travelling by car, alleged to be belonging to his brother,
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