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of Legality of search and seizure conducted at the residential premises of the petitioner - The High Court meticulously analyzed the legislative intent and statutory provisions of Section 131 (1A) juxtaposed with Section 132. It was emphasized that the phrasing of Section 131 (1A) clearly mandates that any notice under this provision must be issued before any search and seizure operation is conducted under Section 132. - The court observed that the post-search issuance of notices u/s 131 (1A) in the instant case was not only a deviation from statutory requirements but also lacked judicial precedent support. The court thus held these actions by the income tax authorities as invalid, setting aside the impugned notices and the search and seizure operations conducted.
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