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Section 132 of the Income-tax Act, 1961 - Search and seizure - General - Whether where excise authorities and/or police authorities seized certain sum from respondent's custody but Income-tax authorities took action under section 132 and seized said sum from custody of excise authorities and/or police authorities, action taken by income-tax authorities was not justified - Held, yes FACTS The excise authorities seized a sum from the custody of the respondent/petitioner. Similarly the police authorities had seized a sum from the petitioner's custody. The income-tax authorities took action under section 132 and seized the said sums form the custody of excise authorities and/or police authorities. On writ petitions, the Single Judge allowed the petitions holding that the power under section 132 can not be invoked for seizure of any money which is not in possession of person proposed to be assessed. On appeals, the Division Bench agreed with the view taken by the Single Judge and thus, dismissed the appeals. On appeal to the Supreme Court: HELD In view of the law laid down by the Supreme Court in CIT v. Tarsem Kumar [1986] 161 ITR 505 the appeals are dismissed. Note: The case was decided against the revenue. CASE REVIEW CIT v. Tarsem Kumar [1986] 161 ITR 505 (SC) followed and relied upon. CASES REFERRED TO CIT v. Tarsem Kumar [1986] 161 ITR 505 (SC). Miss A. Subhashini for the Appellant. Vineet Kumar for the Respondent. JUDGMENT R.S. Pathak J.-In view of the law laid down by this court in C.A. No. 1666 of 1974 (CIT v. Tarsem Kumar [1986] 161 ITR 505), these appeals are dismissed.There is no order as to costs. Appeals dismissed. ANNEX Decision of the Karnataka High Court. The respondents in Civil Appeal No. 111 of 1974 had filed a writ petition in the Karnataka High Court challenging as illegal the seizure by the Income-tax Department of the sum of Rs. 1 lakh seized by and in the possession of the Central Excise Authorities. Malimath J. allowed the writ petition and issued a mandamus for the return of the amount to the Central Excise Authorities: See[1975] 98 ITR 1 . The appellant preferred an appeal to a Division Bench of the High Court. The appeal was heard by G.…

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