Hon’ble Sudhir Agarwal, J.—Heard learned counsel for the parties.

2. On 1.12.1994 while making a routine checking of vehicles by the police authorities of Police Station Dohrighat, district Mau, a sum of Rs. 1,85,000/- was found in possession of one Nazre Alam, who was travelling by Yamha Motor Cycle No. UP-50 A/1534. On inquiry, he stated that money belonged to his maternal uncle Gurfan son of Hafiz Sultan, who had given to him for delivering the same to Sri Wazir Ahmed, resident of Nai Bazar, Chauri Chaura. The statement of opposite party 1 was found incorrect, on inquiry made by Station Officer, Dohrighat and it was found that Wazir Ahmed was not residing at Chauri Chaura, rather he is residing in Saudi Arabia.

3. Consequently, police authorities wrote a letter to Income Tax Officer, Mau informing seizure of money and three loose papers from the possession of opposite party-1.

4. Thereupon, Income Tax Department proceeded under the provisions of Income Tax Act 1961 (hereinafter referred as Act 1961). Warrant of authorization under Section 132-A (1) of Act 1961 was issued authorizing Assistant Director, Income Tax (Investigation), Gorakhpur, Income-Tax Officer (C.I.B.), G