Supreme Court of India
Commissioner of Income Tax, Haryana, Himachal Pradesh & Delhi & Ors. v. Tarsem Kumar & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the aforesaid reasons, unable to sustain this view with respect The High Court observed that the word "search" has varied meanings and it should be given the general meanings "to look for" or "seek" which are also well known.
Judgment, page 13
From the headnote
c Search and Seizure-Seizure amount in custody of customs i authorities-Court directing the customs authoriti£s to return the amount to the respondent-Whether the said amount could be seized by the Income-tax authoriti£s under section 132 of the Income tax Act, 1961 read with Rule 112(11) of the Income Tax Act, 1962 from the customs authorities-Whether it militates the provisions of section llO(II) of the ) Customs Act, 1962-Words and phrases-Meaning of"Search'', "Sei- zure'' and ''Possession'', explained. On 23rd Augnst, 1970, when the respondent was travelling by car, alleged to be
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