Income-tax search and seizure authorisation u/s132 challenged for missing precondition; authorisation quashed and appeal dismissed.

The dominant issue was whether the statutory precondition for authorising a search and seizure under Income-tax Act, 1961 s.132 existed, and consequently whether the authorisation and seizure were jurisdictionally valid. The HC found that the condition precedent for exercising power under s.132 was wholly absent, rendering the authorisation and the ensuing search and seizure action without jurisdiction; the SC held there was no reason to interfere and dismissed the appeal, leaving the HC's quashing of the authorisation and seizure undisturbed.

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The Supreme Court dismissed the civil appeal and did not order any costs. The decision of the High Court was upheld.

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