COMMISSIONER OF INCOME-TAX versus PARMESHWARI DEVI SULTANIA
Article 293 of the Civil Court has jurisdiction to search for confiscated articles and to search for confiscated articles and may be ordered to be preserved. No person may file an objection which is not necessary in respect of the confiscated articles. The case is seized without filing an objection to the Commissioner's suit if the decision is a direct one, passed under the Indian Income Tax Act, 1961, sections 132 and 293 of the Indian Code of Conduct, 1908, section 9 Impact of changing or modifying an ordered order [CITV Parmeshwar Devi Sultania (1995) 213 ITR 386 Reversed]
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