Release of ceased cash in search and seizure

cash has been ceased during search operation. now if search assessment has been completed and no appeal is filed then do income tax department can continue to cease the amount of bound to release the amount
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Quick Summary
This discussion explores the rules surrounding the release of cash seized during a search operation. Specifically, it questions whether the Income Tax Department is obligated to return the money once a search assessment is finalised and no appeal has been lodged. The aim is to clarify the legal position on when seized funds should be released.

These are exemplary sections to be applied.
I could not get the point

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