1992 (3) TMI 3

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..... of and does not affect the remedies and processes available to the Department under the provisions of the Income-tax Act. - - - - - Dated:- 12-3-1992 - Tej Bahadur Dube Versus Commissioner of Income-Tax Afzalunnissa Begum Versus Union of India And Others YOGESHWAR DAYAL., S. RANGANATHAN. and V. RAMASWAMY. JUDGMENT In these appeals, the Income-tax Department seized f .....

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..... ative by the High Court of Andhra Pradesh. We have heard counsel at great length. We consider it unnecessary to discuss the matter elaborately because, in our opinion, as rightly pointed out by counsel for the Union of India, the question is covered by the decision of this court in R. K. Garg. v. Union of India [1982] 133 ITR 239. The observations at pages 260 and 261 particularly deal with situ .....

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