Law:

Section:

Section 132 of the Income-tax Act, 1961 - Search and seizure - General - Search conducted at respondent's premises wherein certain articles and money were seized - High Court held such search proceedings bad in law - Petitioner filed petition for leave to appeal to Supreme Court - During pendency of said petition, articles and money seized during search operation were released - Whether no useful purpose would be served by entertaining special leave petition and hence same was to be dismissed - Held, yes - Whether, however it would be open to authorities to take such other proceedings against respondent as were available under Act - Held, yes FACTS A warrant of authorisation was issued to the respondent and a search was conducted pursuant thereto. Against the decision of the High Court that such proceedings were bad, the department preferred a petition to the Supreme Court for special leave to appeal. HELD Inasmuch as the articles and money seized had now been released and were no longer in the possession of the petitioner, no useful purpose would be served by entertaining the special leave petition. In the circumstances and without expressing any opinion in regard to the findings of the High Court, this petition was dismissed. However, that it is open to the income-tax authorities to take such other proceedings against the respondent as are available under the Act and for that purpose, if it is otherwise permissible in law, to take into account any information derived from the…

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