Bench: Ramit Kochar
132A of the 1961 Act authorizing the officers to take possession of the seized material and to deposit the cash recovered in PD account no. 31446530372 of CIT, Gorakhpur , which was deposited in the said account on 03.01.2011. 3c.On the basis of warrant of authorization issued by the DDIT(Inv.), Kanpur , total cash of Rs. 9,00,000/- were requisitioned