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Tax authorities cannot issue command demanding release of cash deposited by police in criminal court

September 16, 2020[2020] 118 taxmann.com 511 (Kerala)
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INCOME TAX: Where money had been seized by police from a person and deposited in criminal court, appropriate remedy open to Income Tax Officer was to apply under section 226(4) for payment of money towards tax and other amounts due and not to issue any command to Court demanding release of cash

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