Action of AO seizing ‘Cocaine’ during search proceedings valid though he wasn’t authorised person under NDPS Act

INCOME TAX : Where during Income-tax search and seizure proceedings, Assessing Officer stumbled upon contraband substance, it did not amount to seizure under Narcotic Drugs and Psychotropic Substances Act, 1985 and thus it could not be that search and seizure operation by officer was not empowered or authorized under NDPS Act and was without mandate of law

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194605/action-of-ao-seizing-‘cocaine’-during-search-proceedings-valid-though-he-wasn’t-authorised-person-under-ndps-act.aspx