Revisional Court has jurisdiction to take suo motu cognizance of intermediate orders under Sec 397 CrPC: Madhya Pradesh HC
“Section 131 of the Income Tax Act allows the income tax authority to investigate and inquire about property, cash, or valuables obtained during an investigation by other law enforcement agencies, even if no income tax case was pending and the authority can conduct an inquiry to ensure that the appropriate income tax has been paid on the possessions.”