Validity of search and seizure upheld; consequential post-search notice not quashed after delayed writ challenge.

The challenge to the search and seizure was rejected because no valid basis was shown to treat the action as illegal or void, and the consequential notice was therefore not quashed. The Court also noted the petitioners' long delay in approaching it and their cooperation with the Department in the post-search enquiry, finding no ground for interference in writ jurisdiction. The writ petition was dismissed.

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Issues: Whether the search and seizure conducted under Section 132(1) of the Income-tax Act, 1961 was illegal and void, and whether the notice issued in the course of the post-search enquiry was liable to be quashed.

Analysis: The challenge was rejected on the ground that no valid basis was made out to question the search and seizure. The petitioners had approached the Court after a long delay and had also been cooperating with the Department in the enquiry arising from the search, and no ground was shown for interference in writ jurisdiction under Article 226 of the Constitution of India.

Conclusion: The challenge to the search and seizure and the consequential notice was not accepted, and the writ petition was dismissed.

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