If there is no tax liability, pending against the petitioner in ...
Income Tax Department Cannot Retain Cash and Jewellery if No Tax Liability Exists for Relevant Assessment Years.
November 16, 2013
Case Laws Income Tax HC
If there is no tax liability, pending against the petitioner in respect of relevant assessment years, corresponding to the search and seizure operations, there is no justification in law to continue to keep the cash and jewellery in the possession of the income tax department - HC
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