{"id":20654,"date":"2021-07-26T13:58:30","date_gmt":"2021-07-26T08:28:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mectec-v-dit-inv-2021-433-itr-203-198-dtr-157-319-ctr-95-278-taxman-214-telanganahc-vipul-kumar-patel-v-uoi-2021-433-itr-203-319-ctr-95-198-dtr-157-278-taxman-214-telegana\/"},"modified":"2021-07-26T13:58:30","modified_gmt":"2021-07-26T08:28:30","slug":"mectec-v-dit-inv-2021-433-itr-203-198-dtr-157-319-ctr-95-278-taxman-214-telanganahc-vipul-kumar-patel-v-uoi-2021-433-itr-203-319-ctr-95-198-dtr-157-278-taxman-214-telegana","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mectec-v-dit-inv-2021-433-itr-203-198-dtr-157-319-ctr-95-278-taxman-214-telanganahc-vipul-kumar-patel-v-uoi-2021-433-itr-203-319-ctr-95-198-dtr-157-278-taxman-214-telegana\/","title":{"rendered":"Mectec v. DIT (Inv.) (2021) 433 ITR 203 \/ 198 DTR 157 \/ 319 CTR 95 \/ 278 Taxman 214 (Telangana)(HC) Vipul Kumar Patel v. UOI (2021) 433 ITR 203 \/ 319 CTR 95 \/ 198 DTR 157 \/ 278 Taxman 214 (Telegana) (HC)"},"content":{"rendered":"<p>Cash was seized from\u00a0\u00a0 petitioner\u2019s employee by police and handed over to the income-tax department on August 27, 2019. Search warrant dt. August 28, 2019, that too not mentioning the place to be searched, was a fabricated document. On writ the Court held that intimation by the Police to the income-tax department on August 27, 2019 would not confer jurisdiction on the income-tax department to detain and withhold cash, that too by issuance of an invalid search warrant under S. 132. Income-tax department is directed to refund the cash to the Assessee along with interest. Followed\u00a0 <em>\u00a0<\/em>DGIT (Inv) v. Spacewood Furnishers Pvt. Ltd.\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2015%5d%20374%20ITR%200595\"> (2015) 374 ITR 595<\/a>\u00a0(SC), CIT v. Vindya Metal Corporation (1997) 224 ITR 614 (SC)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and seizure-Cash seized by police-Handed over to Income-Tax Authorities-Issue  of  warrant of  authorization and retention. of  cash-Held to be invalid. [S. 132A, 132B,  Art. 226, 300A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20654","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5n8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20654","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20654"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20654\/revisions"}],"predecessor-version":[{"id":20655,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20654\/revisions\/20655"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}